1. It was concluded on April 11, 2014 with respect to the share of 1/4 of the buildings listed in the attached Table 1 list between the Defendant and B.

1. Facts of recognition;

A. The Plaintiff, as to the preserved claim B, has a taxation claim of KRW 245,118,70 (i.e., reverse tax secretary KRW 230,796,830, Samsung tax secretary KRW 14,321,870).

C E F G HD

B. 1) The net I is a building listed in the separate sheet No. 1 (hereinafter “instant building”).

A) On October 28, 2002, the Defendant and B purchased on October 28, 2002 and completed the registration of ownership transfer on December 2, 2002. (2) The Defendant and B were succeeded to the net I’s property, including the instant building, upon the death of the network I’s children (other children, J and K), and the network I’s death.

3) However, on March 16, 2014, B agreed on the division of inherited property between the Defendant and the Defendant that the instant building was owned solely by the Defendant, and transferred 1/4 shares, which are one’s share of inherited property, among the instant buildings, to the Defendant (hereinafter “instant agreement on division of inherited property”).

(C) The Defendant completed the registration of ownership transfer of the instant building on April 14, 2014 by Daejeon District Court, Daejeon District Court, Daejeon District Court, Daejeon District Court, received on April 14, 2014, as the receipt of No. 22189. At the time of the agreement on the division of the instant inherited property. At the time of the agreement on the division of the instant inherited property, B had been in excess of obligations as follows. The other real estate in the table is the equivalent of the 1/4 share, which is the share of inheritance of B, among apartments listed in the separate sheet No. 2 list owned by the networkI. Furthermore, other than the above obligations, there are obligations to return the leased deposit (i.e., KRW 17,50,000 (= KRW 70,000) x 1/4).

2. Determination

A. The agreement on the division of inherited property is to confirm the reversion of inherited property by either having all or part of the inherited property which became a provisional co-inheritors upon the commencement of inheritance as a sole ownership by each inheritor or performing it as a new co-ownership relationship, and therefore, it can be subject to the exercise of the right to revoke the fraudulent act, on the other hand, the obligor.