A. The summary of the instant case pertains to the Plaintiff’s assertion that both a real estate donation agreement concluded by C with the Defendant and each mortgage contract constituted a fraudulent act in order to preserve the obligor’s tax claim against C, and that both the gift agreement and each mortgage contract constituted a fraudulent act. In addition, the Plaintiff seeks the revocation of the gift agreement based on the obligee’s right of revocation and the implementation of the procedure for registration of transfer of ownership of the pertinent

The first instance court accepted all the claims of the plaintiff, and the defendant appealed against it.

B. The premise factual basis 1) C transferred, on August 2, 2002, Osan-si D on November 11, 2002, and Pyeongtaek-si on July 6, 2005, 2005, respectively, and transferred, on May 3, 2007, Hasung-si on May 3, 2007; 4. J apartment-si I on January 30, 2009; 106 Dong 702 on February 12, 2009; Masung-si on April 2, 2009; and Masi on May 27, 2009, respectively.

(B) As above, C did not report capital gains tax after transferring the above real estate and completing the registration of transfer of ownership, and on March 2, 2010, the head of the competent tax office affiliated with the Plaintiff did not report capital gains tax (i.e., calculated tax amount of KRW 1,474,089 (additional tax of KRW 1,920,737) as of March 31, 2010; (ii) on March 2, 2010, KRW 5,063,281 (i.e., calculated tax amount of KRW 4,371,375 won - KRW 1,672,614 - Amount of KRW 980,70,708) as to the transfer of the real estate; and (iii) on March 31, 2010, the amount of capital gains tax to be reduced or exempted as to the transfer of KRW 305,360,375; 2015.36.38