1. As to shares in 2/9 of each of the real estate listed in the separate sheet between the Defendant and B (C) on July 15, 2014.

1. Facts of recognition;

A. The defendant's son B operates D

On June 2012, B discontinued its business, the value-added tax and the comprehensive income tax as shown below were delinquent in relation to the operation of the above D.

B. E, as referred to above, owns each real estate listed in the separate sheet (hereinafter referred to as “instant real estate”) on July 15, 2014, and jointly inherited E’s property according to its wife, Defendant, F, and G’s respective 3:2:2 shares.

C. On July 15, 2014, Defendant B, F, and G entered into an agreement on the division of inherited property (hereinafter “instant agreement on the division of inherited property”) with the purport that the Defendant shall own the instant real property solely, and accordingly, the Defendant completed the registration of ownership transfer on December 10, 2014 with respect to the instant real property based on the agreement on the division of inherited property.

At the time of the agreement on the division of the inherited property of this case, B is insolvent in excess of debt.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 4, purport of whole pleadings

2. Determination

A. According to the above fact that the existence of the preserved claim is recognized, the plaintiff has a taxation claim against B at the time of the division of the inherited property in this case, and thus the above claim is subject to the obligee's right of revocation.

B. The agreement on the division of inherited property by a fraudulent act and a deceased intent to commit a fraudulent act is to confirm the reversion of inherited property by either having all or part of the inherited property, which was provisionally owned by each inheritor, or having been performed by a new co-inheritors as a co-inheritors, with respect to the inherited property, and thus having become final and conclusive for the purpose of property rights by its nature, and thus, can be subject to the exercise of the right to revoke the fraudulent act. Meanwhile, barring any special circumstance, the debtor’s act of selling real property, which is only the property of his own, and changing