A. The Plaintiff is a tax creditor who has a tax claim equivalent to KRW 82,029,670 against B, and the Defendant (the appointed party; hereinafter the “Defendant”) is the wife B, and the appointed party C is the head of B.

B. B did not pay the value-added tax and the comprehensive income tax on the first quarter of 2006, including the value-added tax of 15,023,080, which was imposed in relation to “D” and “E” game site in its joint name. The present amount in arrears reaches 82,029,670 won.

(1) The amount of value-added tax paid on August 31, 2009 on August 26, 2009; 289; 15,023,080; 11,266,890 on June 30, 2006; 15,063; 11,297,50 on August 31, 2009; 361,080 on August 31, 2009; 15,063; 11,297,50 on June 30, 2005; 13,06. The amount of value-added tax paid on June 30, 2005; 13,06.

C. B completed the registration of ownership transfer for each real estate listed in the separate sheet No. 18687, Oct. 17, 2016, with respect to the Defendant on October 17, 2016, with respect to each real estate listed in the separate sheet No. 1, the Jeonju District Court (Seoul District Court) completed the registration of ownership transfer with respect to each real estate listed in the separate sheet No. 18687, Oct. 17, 2016; and completed the registration of ownership transfer with respect to each real estate listed in the separate sheet No. 18688, Oct. 17, 2016.

On the other hand, B did not have any active property other than each real estate listed in the separate list Nos. 1 and 2 (hereinafter “each of the instant real estate”) at the time of each of the instant gift agreements (hereinafter “each of the instant gift agreements”) between B and the Defendant and the Selection C, which caused the registration of each of the above transfer of ownership.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 3, Gap evidence 4 to 11, Gap respectively.