A. On July 4, 2012, C registered as a business operator under the trade name “D” for the purpose of the sales agency business for commercial buildings. As to the total income tax of 117,420,650 won belonging to the business operation of the business as of January 31, 2017, the amount in arrears is KRW 164,819,190 as of February 28, 2020, and the amount in arrears is KRW 164,819,190 as of February 28, 2020.

B. C completed the registration of ownership transfer on December 20, 2005 on the ground of sale and purchase as of December 20, 2005, and completed the registration of ownership transfer on March 2, 2006, and registered the ownership transfer on May 9, 2016 to Defendant A, his spouse, on May 10, 2016.

(c)

C Concerning the real estate listed in attached Table 2 (hereinafter “the forest of this case”), C completed the registration of transfer of ownership on June 12, 2017 on the ground of public sale on June 5, 2017. On the same day donations, 1/2 shares in the forest of this case were paid to Defendant B, and the remainder of 1/2 shares were paid to Defendant A for the registration of transfer of ownership.

(d)

C The positive and negative properties of C are as follows.

(1) The details of classification (the unit: the unit) active property (the unit) of this case 148,00,00 apartment of this case 16,650,100 small forest land of this case 117,420,650 small property (B) tax liability of this case 117,420,650 small property (B) net assets of 85,712,260 small 203,132,910 small 200 small 85,712,260 small 20, 203, 132,910 small 38,482,810 for the apartment of this case (3 = -2) without any dispute, Gap evidence of 1 through 7, Eul evidence of subparagraph 2, and the purport of the whole pleadings and arguments

2. Whether the creditor has the right to revoke;

A. According to the above facts of recognition as to the plaintiff's cause of claim, the plaintiff holds a taxation claim against C, which is the creditor's preserved right.

In addition, as seen earlier, the apartment of this case and the forest shares in this case are more small assets than C’s active property at the time of donation contract with respect to the apartment of this case and the forest shares in this case.