1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On August 20, 2018, the director of the tax office issued C a notice of payment of global income tax of KRW 127,835,910 for the year 2016.

B. The network D died on June 25, 2017, and the property was jointly inherited by Defendant A and his children, the wife, E, F, C, G, and Defendant B.

(Inheritance Shares 3:2:2:2:2:2). (c)

On July 17, 2017, the deceased D’s successors owned each real estate listed in Section 1, 2, 3, and 4 from among the real estate listed in the separate sheet, which is inherited property, by Defendant A, 5, and 6, respectively, and the rest of the inheritors agreed on the division of inherited property as they did not receive property.

(hereinafter “instant agreement on division of inherited property”). D.

On July 24, 2017, Defendant A completed the registration of ownership transfer for each real estate listed in the separate sheet Nos. 1, 2, 3, and 4, and Defendant B completed each registration of ownership transfer for each real estate listed in the separate sheet Nos. 5 and 6.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 10 (including branch numbers, if any) and the purport of the whole pleadings

2. The plaintiff's assertion that C's agreement on the division of the inherited property of this case with a waiver of his/her right to his/her inherited shares in excess of debt constitutes a fraudulent act detrimental to the plaintiff, who is a taxation right holder, and that the right to collateral security was established after the registration of ownership transfer, the plaintiff's assertion that the value compensation should be paid based on the market price of each

3. Determination

A. In a case where a debtor, in the status of excess of debt, gives up his/her right to the inherited property while holding a divided agreement on the division of inherited property, and thus the joint collateral against the general creditor has decreased, in principle, constitutes fraudulent act.

(See Supreme Court Decision 2007Da29119 Decided July 26, 2007, etc.). However, among co-inheritors, a person who received a gift or testamentary gift of an inheritee from the inheritee is to the extent that the given gift or testamentary gift falls short of his/her share of inheritance.