A. The real estate sales contract concluded on April 1, 2009 between Defendant A and D.

A. D, as indicated in the separate sheet No. 1, failed to pay taxes of KRW 160,788,320 (i.e., the total amount of the transfer income tax for which tax liability was established between September 30, 200 and August 31, 2008 (i.e., the value-added tax for 200, KRW 3,470, KRW 123,240 for the transfer income tax for the year 2002, KRW 4,531,730 for the transfer income tax for the year 2003, KRW 86,507,960 for the transfer income tax for the year 2005, KRW 86,621,920 for the transfer income tax for the year 2008 (hereinafter “instant tax claim”).

B. D completed the registration of ownership transfer (hereinafter “C registration”) on April 2, 2009 with respect to the land of 50 square meters (hereinafter “C real estate”) against Defendant A, his wife on April 1, 2009, the Cheongju District Court received on April 2, 2009.

다. D은 충북 청원군 F 대 661㎡(이하 ‘F 부동산’이라 한다)에 관하여 동서(同壻)인 피고 B에게 2009. 4. 6.자 매매를 원인으로 2009. 4. 6. 청주지방법원 접수 제37959호로 소유권이전등기(이하 ‘F 등기’라 한다)를 마쳐주었다. 라.

At the time of the completion of each of the above registration of ownership transfer, D was in excess of the obligation exceeding the active property, such as the list in attached Table 2.

【Ground of recognition” without any dispute, Gap evidence 1, 2, 3, Gap evidence 4-1, 2, Gap evidence 5, Gap evidence 6-1, 2, and Gap evidence 7, and the purport of the whole pleadings

2. As to Defendant B’s defense prior to the merits

A. The Plaintiff asserted in Defendant B conducted a survey on the tracking of arrears on September 29, 201 and April 18, 2012, after the F registration was completed on April 6, 2009.

Therefore, it is reasonable to view that the Plaintiff sold D’s F’s real estate to Defendant B at the time of the above disposal of deficit and completed the registration of ownership transfer, and that such act was aware of a fraudulent act.

Ultimately, the instant lawsuit against Defendant B is unlawful as brought on July 10, 2013, one year after the date on which he/she became aware of the said fraudulent act.

(b).