15:24 on the same day from the BB Cooperatives, the name of the person in whose name the person in question is himself/herself.

The CCC bank account was paid the down payment 00 won.

(b) AA is in cash from the above CCC bank account around 200.00.0.00. 16:18 to 00 won;

The term "the gift contract of this case" was transferred to the Defendant's CCC bank account, which was called the withdrawal and transfer of this case (hereinafter "the gift contract of this case").

d. d.

C. BB union estimated 00.0.00.00. AA from the purchase price to 200.0.00

shall be paid in width, and the registration of creation of a neighboring mortgage in the name of the CCC bank established on the instant real property

After paying any balance by way of repaying the secured debt ○○○○, 200.00.00

The registration of ownership transfer for real estate has been completed.

(d) The director of the DDR shall transfer income tax on the instant real estate to the head of the DDR 200.0.0. AA

To pay ○○ Won (hereinafter referred to as “the transfer income tax of this case”) to 200.0.00.

AA did not pay it, however, on the basis of 200.0.0.0.

AA has a taxation claim on the total amount of the capital gains tax and the additional charges therefor.

Facts with no basis for recognition, entry in Gap evidence 1 through 8, the purport of the whole pleadings, and the purport of the whole pleadings.

2. Determination on the defense prior to the merits

The reason why this Court shall explain this part of the judgment of the court of first instance is "Aa" in section 12 of the judgment of the court of first instance.

In addition to the application to "AA", civil matters are as described in paragraph 2 of the reasoning of the judgment of the first instance.

It is cited by the main sentence of Article 420 of the Litigation Act as it is.

3. Judgment on the merits

A. The parties' assertion

1) The plaintiff's assertion

At the time of the donation contract of this case, AA shall be established in the near future.

The down payment received by disposing of the instant real estate even if it was in excess of debts, including zero;

In this case, the contract of donation of this case was made by the defendant who is satisfy in an amount equivalent to the plaintiff.

The act must be revoked, and the defendant shall return the above amount to the plaintiff as restitution.

(c)

2) The defendant's assertion

A) At any time pursuant to Article 565 of the Civil Act, the instant sales contract at the time of the instant donation contract

Since the Plaintiff’s taxation claim may be rescinded, and thus, the Plaintiff’s taxation claim may definitely arise in the near future.

Therefore, the obligee's right of revocation cannot be a preserved claim.

B) The instant donation contract does not constitute a fraudulent act, and even if so, it does not constitute a fraudulent act.

Even if applicable, the scope of ○○ (=Calculation from the total final tax amount less penalty tax)

Only ○○○ Won - 200.00. ○○. ○○○.) shall be the balance of the tax amount.

C) AAA’s account was not known to the Defendant with respect to capital gains tax for the elderly.

Since part of the down payment was remitted by the method of transfer, there was no intention of deception, and the defendant is bona fide.

A beneficiary is a beneficiary.

B. Determination

1) Whether the preserved claim is established

A) Relevant legal principles

Claim protected by obligee's right of revocation is, in principle, a fraudulent act.

that such act was committed prior to the occurrence of such act; however, at the time of such fraudulent act,

existence of the legal relationship which forms the basis for the establishment of the right, and in the near future such legal relationship.

(1) In fact, there is a high probability that such bonds will be created in the near future.

Where a claim has been created due to its reality, the claim shall also be subject to the creditor's right of revocation.

may be eligible (see, e.g., Supreme Court Decision 99Da53704, Feb. 25, 2000).

On the other hand, capital gains tax liability is established at the end of the taxable period, and specifically section;

shall become final and conclusive through the procedures for determining the tax standards and the tax amount, and shall also meet the requirements for taxation as above.

Initially established obligation to pay taxes is merely an abstract existence of such obligation, and thus the State has fulfilled such obligation.

in order to file a claim, such action shall be taken to specifically establish the details of the established tax liability.

[Defendant-Appellant-Appellee-Appellant-Appellee-Appellee-Appellant]

B) Determination

In light of the above legal principles, the gift contract of this case is a transfer income tax of this case.

Even if the taxation claim was made before the specific determination of the taxation claim, the transfer income tax claim of this case

The sales contract of this case was concluded 200.00.0. Whether the legal relationship is the basis of the occurrence of the contract.

In the case of transfer of real estate, the chief of the competent tax office shall transfer it to him.

The income tax may be naturally anticipated to be imposed by AA to the sales contract of this case.

A part of the down payment received pursuant to the above legal relationship at the time of payment to the defendant.

It can be said that there was a high probability about the establishment of a transfer income tax claim.

In addition, there is an exceptional circumstance that the sales contract may be rescinded pursuant to Article 565 of the Civil Act.

In fact, the execution of the instant sales contract is completed, and the date of transfer of assets is the date of transfer.

The 200.00.00 on the last day of the month in which the transfer income tax claim of this case was established.

Since the above probability is realized in the future, the plaintiff's above taxation claim is cancelled by the creditor.

It is reasonable to view that the right can be a preserved claim.

2) Whether the fraudulent act was established

Where a debtor donated his/her property to another person under excess of debts, special circumstances

Unless otherwise, such act constitutes a fraudulent act (Supreme Court Decision 2014Da41575 Decided October 27, 2014)

The contract of donation between the defendant and AA is revoked 200.0.0.0. It was concluded between the defendant and AA.

c. The plaintiff shall pay to the plaintiff ○○ and the day after the day after the judgment of this case becomes final and conclusive.

up to five percent (5%) per annum shall be paid.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiff's claims are dismissed.

A. AA sells ○○○○○○○○○○○○○○○○○○, ○○○○, ○○○○○○○○, (hereinafter “instant real estate”) to a cooperative on 200○.○○○○, BB, and then sells the instant real estate to ○○○○ (hereinafter “the instant real estate”).

(c)

Modern, the above-mentioned facts, Gap evidence No. 4, and the purport of the whole pleadings.

at the time of the donation contract of this case, AA shall be entitled to positive property from BB Cooperatives.

○○○ Deposit Claim and BB Cooperatives, including down payment,

○○○○ (=○○○ - down payment ○○○)’s remainder claim, whereas a lawsuit was filed,

The security obligation of the establishment registration of the neighboring mortgage on the instant real property 00 won

It is recognized that ○○○○○ was liable for the instant capital gains tax to the Plaintiff.

Therefore, at the time of the donation contract of this case, AA had been in excess of its obligation (the defendant of New age).

according to the assertion, the amount of capital gains tax of this case excluding additional tax shall be calculated.

The basis of ○○, even if applicable, is that AA was in excess of its obligation.

(C) The gift contract of this case in excess of such obligation constitutes a fraudulent act.

(c)

(iii) the existence of an intention to commit harm;

The debtor's intent to commit a fraudulent act, which is a subjective requirement for a fraudulent act, falls short of the joint security of claims.

that means recognizing that it does not constitute an act of prejudice to the creditor, and that is intended or intended to commit

not required. It is not required that the debtor's act of donation was included in a small-sized property.

of the debtor's intent at the time of the donation, if any, to be in excess of his liability

It is the Supreme Court Decision 99Da2515 Decided April 9, 199, Supreme Court Decision 2000Da41875 Decided April 24, 2001

(see, see, e.g., the beneficiary's bad faith is presumed, and thus, the beneficiary was unaware of the fraudulent act.

The beneficiary bears the burden of proof (Supreme Court Decision 2006Da5710 Decided April 14, 2006, Supreme Court Decision 2006.

7. 4. See, e.g., Supreme Court Decision 2004Da61280 Decided 7.

Pursuant to the gift contract of this case, the excess of AA’s liabilities has been deepened.

Therefore, at the time of the gift act of this case, the intention of the AA's death is presumed, and the intention of the AA's death is presumed.

The defendant's bad faith is presumed to be the beneficiary, and AA is old or not cashed.

The presumption was reversed solely on the ground that the Defendant paid money by account transfer to the Defendant

It is difficult to see that it is.

C. Sub-decision

Therefore, the gift contract of this case shall be revoked as a fraudulent act, and the defendant shall recover the original state.

As ○○○ and the Plaintiff’s day after the day after the judgment of this case became final and conclusive to the Plaintiff.

There is a duty to pay damages for delay calculated at the rate of 5% per annum as provided by the Civil Act.

4. Conclusion

Then, each claim of the plaintiff in this case is justified, and all of them are accepted, and the judgment of the court of first instance is accepted.

The decision is just with the conclusion, and the defendant's appeal is dismissed in its entirety due to the lack of justifiable grounds.

D. It is so decided as per Disposition.