A. On April 20, 2015, the sales contract (1) B (hereinafter “Nonindicted Company”) for the real estate listed in the separate sheet entered into a sales contract with the Defendant to sell the real estate listed in the separate sheet owned by the Nonindicted Company (hereinafter “instant real estate”) for KRW 1.4 billion (hereinafter “instant sales contract”) and completed the registration of ownership transfer on April 24, 2015.

(2) The property of the non-party company has no particular property other than the instant real property.

B. On the date stated in the column for the establishment date of attached Table tax liability to the non-party company, there was liability for payment of value-added tax, corporate tax, and retirement income tax, such as the amount stated in the attached Table notice tax column

[Ground of recognition] Facts without dispute, Gap evidence 3, Gap evidence 4-1 to 4, the purport of the whole pleadings

2. Determination

A. (1) The establishment date of the remainder of the tax liability (total amount of KRW 788,431,640) of the non-party company (total amount of KRW 788,431,640), excluding the value-added tax of KRW 13,139,970 on January 1, 2015, among the national taxes specified in the attached Table on the sex of the preserved claim, was all prior to April 20, 2015, which is the date of the instant sales contract. As such

Although it is required that a claim that can be protected by false obligee's right of revocation has arisen prior to the commission of an act that can be viewed as a fraudulent act in principle, it is highly probable that at the time of the fraudulent act, there has already been a legal relationship that serves as the basis of the establishment of the claim, and that the claim should be established in the near future in the near future because the probability is realized and the claim has been created in the near future, the claim may also be the preserved claim of the obligee's right of revocation. This is from an equitable and moral perspective to reduce the joint security of the claim by the intention of harming the obligee.