A. The Defendant and Nonparty KangB (resident registration number: OO-OOOOO) cancel the gift agreement concluded on January 28, 2013.

B. On February 5, 2013, the Defendant implemented the registration procedure for cancellation of ownership transfer registration that was completed by the Daegu District Court No.OOOO in the Plaintiff.

2. The defendant shall implement the procedure for the registration of transfer of ownership based on the restoration of the true name with respect to the real estate listed in paragraph (2) of the attached Table to Gangwon.

3. The costs of lawsuit shall be borne by the defendant.

Cheong-gu Office

The same shall apply to the order.

2. Judgment without holding any pleadings (Articles 208 (3) 1 and 257 of the Civil Procedure Act);

Cheongwon of the Gu

1. Grounds for the imposition of disposition against Nonparty 5B

As a result of the tax investigation conducted on March 26, 2013 through May 2, 2013, 2013 by the Plaintiff, the Nonparty issued a false donation receipt under Article 3(1)2 of the Punishment of Tax Evaders Act (see, e.g., the individual tax investigation for the portion of the completion of the investigation on evidence 1, subparagraph 1-2 of the evidence 1-2). On June 1, 2013, 2013, i) the amount of the non-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party-party.

2. Formation of preserved claims;

A. A. Tax obligations are naturally established without any special act of the tax authorities or taxpayers for the establishment of tax obligations when the tax requirements provided by the Act are satisfied (see, e.g., Supreme Court Decisions 83Nu279, Jan. 22, 1985; 2008Da84458, May 14, 2009). According to Article 21(1)1 of the Framework Act on National Taxes, income tax is established at the end of the taxable period, and according to Article 5 of the Income Tax Act, the taxable period of income tax is from January 1 to December 31.

B. In light of the aforementioned legal principles and statutory provisions, the instant taxation claim is established on December 31, 2010 in the case of global income tax for the year 2010, and on global income tax for the year 2011, respectively, on December 31, 2012 in the case of global income tax for the year 2011, and on global income tax for the year 2012, and on December 31, 2012, and Nonparty GangnamB entered into a donation contract with the Defendant on January 28, 2013, which was already established on January 28, 2013, and thus, the instant taxation claim becomes a preserved claim for fraudulent act.

3. The intention to commit fraudulent acts and to injure himself;

(a) A donation contract for real estate stated in paragraph (1) of the "Real Estate Indication"

1) On January 24, 2013 through February 12, 2013, the Daegu Tax Office conducted on-site inspections and tax investigations of the non-party AAB's representative on the suspicion of issuing a false donation receipt with respect to the non-party DB.

2) As such, in a situation where the aforementioned strong prediction of criminal accusation and notice of global income tax related to the issuance of false donation receipts, B donated the real estate listed in Paragraph 1 of the attached Table 'Real Estate Indication' to the AB B B B B on January 28, 2013 (see Table 3 of the current status of delinquent taxpayer's property) and completed the registration of transfer of ownership on February 5, 201 of the same year due to donation (see the copy of the evidence 6-1 copy).

(b) Spatiality;

1) On January 28, 2013, at the time of the fraudulent act, the current property status of the debtor GangwonB is as listed below:

Table 1. List of Non-party B B property (unit: source) at the time of the fraudulent act

January 28, 2013

Active Property

Petty Property

List

Value;

List

Value;

OOO-gu OO-dong 94-21(site)

OOO

Tax liability against the plaintiff

OOO

Mortgage Claim with Collateral Security

OOO

Deposit Claim

OOO

Total

OOO

Total

OOO

2) As such, the obligor KangB aggravated the insolvency by donating to the Defendant without any consideration the real estate listed in Section 1 of the Attached 'B’ even though it had already been in excess of the obligation at the time of January 28, 2013.

C. Sub-committee

Therefore, the contract of donation between the non-party B and the defendant should be revoked by Article 30 of the National Tax Collection Act and Articles 406 and 407 of the Civil Act as a fraudulent act, and the defendant has the obligation to implement the procedure to cancel the registration of transfer of ownership in the name of the defendant, for which the real estate stated in Paragraph 1 of the "Real Estate Indication" has been completed, as

4. A request for the registration of ownership transfer concerning the real estate stated in paragraph (2) of "Real Estate Indication";

A. The details of new construction and title trust of the real estate stated in paragraph 2 of the "Real Estate Indication"

1) On January 2, 2013, the debtor riverB entered into a building design agreement with the non-party ACC, and on February 2, 2013, the non-party B entered into a building supervision agreement with the non-party B (see, e.g., the building-based standard contract and the building construction supervision standard contract for the building Gap evidence No. 7 and the building construction supervision contract). On September 5, 2013, the construction of the new real estate under the name of the owner of the non-party AAB, the owner of the building ledger for the new building (see, e.g., the building ledger for the general building register No. 10) was registered (see, e., the evidence No. 6-2 copy of the register).

2) In the case of the real estate indicated in paragraph (2) of the "Real Estate Indication", on January 2, 2013, the owner entered into a contract for the construction of the building on the real estate of this case with the non-party CC (see the A evidence design standard contract for the building) with the non-party 2 as the owner on January 2, 2013 (see the A evidence No. 7). ② Accordingly, the non-party 2 deposited the OOO in the above architectural office on December 27, 2012. On January 2, 2013, the non-party 2: (a) the OOOO was refunded from thisCC to its own account (see evidence No. 8D Bank Transactions Inquiry); (b) the non-party 2 entered into the construction supervision contract with the above E and the building owner on February 2, 2013 (see the standard construction supervision contract for the building No. 9).

B. Vicarious exercise of the right to claim ownership transfer registration for the restoration of true title

1) The title trust agreement between KangB and the defendant is null and void pursuant to Article 4(1) of the Act on the Registration of Real Estate under Actual Titleholder’s Name. Accordingly, the registration of ownership preservation of the defendant’s name, which was made pursuant thereto, shall be cancelled by the registration

2) Therefore, as the owner of the real estate listed in Section 2 of the "Real Estate Indication", Gangwon is entitled to exercise the right to claim the registration of ownership transfer for the restoration of real name, and the plaintiff is entitled to exercise the right to claim the registration of ownership transfer for the restoration of real name based on the creditor's subrogation right in so long as the GangwonB is insolvent as the tax right holder of GangwonB.

5. Conclusion

In fact, this case's gift contract constitutes a fraudulent act stipulated in Article 30 of the National Tax Collection Act. The defendant is obligated to implement the procedure for registration of cancellation of ownership transfer registration for the defendant's name, which was completed with respect to the real estate stated in paragraph 1 of "Real Estate Indication" as restitution to the plaintiff, and the plaintiff is obligated to implement the procedure for registration of ownership transfer registration for the real estate stated in paragraph 2 of "Real Estate Indication". Thus, this case's claim has been filed because the Gangwon has the obligation to implement the procedure