B, on December 27, 2013, the 411,111,00 square meters of Dasan-si C forest land 9,214 square meters was sold in KRW 41,11,00, and the head of the astronomical Tax Office affiliated with the Plaintiff notified the Plaintiff on May 12, 2014 to pay capital gains tax of KRW 121,712,150 until June 10, 2014.

B The tax amount in arrears, including delay damages on November 19, 2014, is KRW 131,205,670.

B. On February 28, 2014, B donated to the Defendant, who is his/her dependent, the real estate indicated in the separate sheet (hereinafter “instant real estate”) that is his/her sole property.

2. Determination:

A. In principle, a claim that may be protected by the obligee’s right of revocation should have arisen before the obligor performs a juristic act for the purpose of property right with the knowledge that it would prejudice the obligee. However, at the time of the juristic act, there is a high probability that the legal relationship, which is the basis of the establishment of the claim, has already been established at the time of the juristic act, and that the claim would have been created in the near future by the near future legal relationship, and in a case where a claim has been created due

(2) As to the transfer income tax paid by preliminary return as of March 23, 2001 (see, e.g., Supreme Court Decision 2000Da37821, Mar. 23, 2001). Since the tax liability is abstractly established on the last day of the month in which the amount which serves as the tax base of transfer income tax occurs (Article 21(2)2 of the Framework Act on National Taxes), the obligation to pay transfer income tax from the transfer of land B was already established on December 31, 2013, and there was a high probability that the Plaintiff’s claim for transfer income tax against B was incurred in the near future. In fact, the Plaintiff imposed transfer income tax on B on May 12, 2014.