A. B is in arrears with the aggregate of KRW 111,159,060, including value-added tax (the final payment deadline is November 30, 2007), and the Plaintiff has a tax claim equivalent to the above delinquent tax amount against B.

B. C, the father of B, owned each real estate listed in the separate sheet (hereinafter “instant real estate”) and died on November 5, 2013.

C. C’s heir had D and B, the spouse, and the Defendant and their children. However, on March 24, 2014, they agreed on the division of inherited property (hereinafter “instant division agreement”). Accordingly, the Defendant completed the registration of ownership transfer on the instant real property due to the inheritance by agreement and division on the same day.

At the time of the division consultation of this case, B is insolvent with no positive property until now.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 and 2 (including branch numbers, if any) and the purport of the whole pleadings

2. Determination

A. (i) The legal doctrine on the cause of a claim (i.e., division of inherited property) is a legal act in which the reversion of inherited property is finalized by either having the ownership of all or part of the inherited property provisionally owned by the co-inheritors upon the commencement of inheritance or having performed as a new co-inheritors with respect to the inherited property, and thus, having the ownership of the inherited property, by its nature, it can be subject to the exercise of the right to revoke a fraudulent act. Meanwhile, barring any special circumstance, the debtor’s selling real estate, which is the sole property of his/her own, and changing it with or transferring it to another person without compensation, becomes a fraudulent act against the creditor. Therefore, the debtor in excess of his/her obligation