A. A donation contract concluded on July 20, 2012 between the Defendant and B.

A. Tax claims against the Plaintiff’s delinquent taxpayer B are as listed in the following table:

B. B, on July 20, 2012, donated real estate listed in the separate sheet (hereinafter “instant real estate”) to the Defendant, the wife of Gwangju District Court, and completed the registration of ownership transfer under the receipt of No. 17438, Jul. 24, 2012.

C. At the time of the donation above, B, as active property, has a check claim of KRW 1,027 square meters prior to the officially announced land price of KRW 4,436,640; KRW 79,796,000; KRW 91,412,466 to the National Health Insurance Corporation; KRW 488,00,00 to D; however, as passive property, the above tax liability of KRW 73,127,750; KRW 64,51,801 to the Gwangju Bank; and KRW 581,593,729 to the North Korean Credit Union.

[In the absence of dispute, Gap 1, 2, 3, 5, 7 through 10, Eul 10 and 16 (including each number), the purport of the whole pleadings.

2. Whether the fraudulent act is constituted;

A. According to the existence of preserved claims and the facts acknowledged as above, B is obligated to pay the above tax liability to the Plaintiff. Thus, the existence of preserved claims can be recognized.

In addition, B donated the instant real estate to the Defendant, thereby becoming insolvent as a debt excess.

Therefore, barring any special circumstance, the above donation contract becomes a fraudulent act against the plaintiff, who is the creditor, and even if B was aware that the gift of the real estate in this case to the defendant is insufficient for the creditors' joint security.

In addition, as long as the debtor B's intent to understand is recognized, the defendant's intention to understand is presumed to be the beneficiary.

B. The Defendant claiming the recovery of the Defendant’s property held in title trust first, and the instant real estate was leased by the Defendant and the Defendant’s mother, and then purchased the lease deposit with the purchase price plus the Defendant’s loan, and then becomes the husband at the time of acquisition.