1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasoning of this part of the court’s reasoning is that the reasoning of the judgment of the court of first instance is the same as that of the part on the “recognized facts,” and thus, this part is cited in accordance with the main sentence of Article 420

2. Determination on the cause of the claim

A. 1) The existence of a preserved claim may be the preserved claim of the obligee’s right of revocation if it is highly probable that a claim may be protected by the obligee’s right of revocation is, in principle, arising prior to the commission of an act that could be viewed as a fraudulent act. However, at the time of such fraudulent act, there has already been a legal relationship that serves as the basis for the establishment of the claim, and that the claim is established in the near future because it is based on such legal relationship. In the near future, the probability is realized in the near future, and the claim may also become the preserved claim of the obligee’s right of revocation (see, e.g., Supreme Court Decision 2006Da59151, Dec. 7, 2006).

(B) There was a high probability or predictability on the fact that the instant taxation claim would be established in the near future due to the transfer of real estate, B’s preliminary return of transfer income tax and the tax investigation thereon, which serves as the basis of the instant taxation claim, and the instant taxation claim was made by a correction on December 10, 2012, which was five (5) days after the date of termination of the instant title trust, and the instant taxation claim became specific and definite, and thus, the instant taxation claim becomes the preserved claim of the obligee’s right of revocation. (2) The Defendant asserted that the instant taxation claim is currently pending in the lawsuit seeking revocation of the instant taxation disposition, but there was an unlawful ground for revocation of the relevant taxation disposition, as long as the taxation disposition cannot

Even if the taxation disposition is legitimate by the fairness or executory power of the administrative act.