A. The Plaintiff’s claim against B has a taxation claim of the global income tax and value-added tax totaling KRW 70,144,440 (tax amounting to KRW 66,645,70, additional dues amounting to KRW 3,498,740) as follows.

B was served on November 7, 2018 prior notice of taxation.

Notice of the due date for the payment of global income tax to be imposed on December 31, 2017, 2018. 10, 650, 210, 210, 209, 320 global income tax on December 31, 2016, 2016. < Amended by Act No. 1518, Dec. 24, 2018; Act No. 15038, Dec. 31, 2018; Act No. 14038, Dec. 24, 2018; Act No. 150685, Jun. 30, 2017; Act No. 15065, Oct. 16, 2019; Act No. 10074, Oct. 6, 2016; Act No. 15387, Dec. 31, 2017; Act No. 15010, Aug. 16, 20196>

B. On December 7, 2018, the dispositive act B sold the land of this case to the Defendant, who is the spouse prior to the punishment, in the amount of KRW 63 million and completed the registration of transfer of ownership on the same day.

(hereinafter “instant trade”). C.

The property status B at the time of the instant sale is as follows.

1) Preliminary Property Tax Liability of the land of this case (the publicly notified land price of KRW 82,428,892) E Bank (F on the last day of the account number) 16,837,150 won: KRW 40,000 for the G Union loans of KRW 66,645,700 (the grounds for recognition: No dispute is dispute, evidence Nos. 1 through 8, evidence No. 2 (including the serial number), and the purport of the whole pleadings)

2. Whether a fraudulent act has been revoked;

A. Since a taxation claim of KRW 66,645,70 has already been established at the time of the sale and purchase of the instant right, the Plaintiff’s taxation right is the preserved claim that can be cancelled as a fraudulent act.

B. According to the facts as to whether a fraudulent act constitutes a fraudulent act, B sold each of the instant land to the Defendant, thereby deepening the status of excess of liability, and sold at a price below the officially announced price, and in fact, sold the purchase price from the Defendant.