The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Basic facts

A. On May 30, 2016, C transferred the land of Seo-gu Incheon Metropolitan City D and E (hereinafter “each of the instant transferred real estate”) to KRW 1,850,000,00, and the head of the relevant tax office affiliated with the Plaintiff notified C of each transfer income tax of KRW 97,706,290 on October 12, 2016, and KRW 96,730,760 on November 11, 2016. As of June 8, 2020, C is liable to pay the transfer income tax of KRW 281,783,740 on June 8, 2020.

B. On May 17, 2016, C entered into a contract with the Defendant to donate real estate (hereinafter “instant donated real estate”) listed in the separate sheet (hereinafter “instant donated real estate”) (hereinafter “instant gift contract”), and on May 18, 2016, C completed the registration of transfer of ownership based on the instant gift contract to the Defendant.

[Grounds for recognition] The items in Gap evidence Nos. 2 through 7 and the purport of the whole pleadings

2. The Plaintiff’s cause of the claim is a person with a national tax claim against C.

C on May 17, 2016, the gift of this case to the Defendant, resulting in excess of the obligation, or deepening the existing obligation.

Since the Defendant was in bad faith against C’s intent to commit suicide, the above donation contract between the Defendant and C should be revoked as an intentional act. Since the contract of this case was concluded, the registration of establishment of the right to collateral security of KRW 121,00,000 on the real estate of this case has been completed. As such, the Defendant shall compensate the Plaintiff for the amount of KRW 93,750,000, which is the value of the given real estate of this case.

3. We examine whether C was insolvent at the time of the instant donation contract.

The Plaintiff was KRW 258,102,00,06, totaling KRW 164,352,00,000, financial property including the intermediate payment of the gift property of this case, and KRW 164,352,00,000, when the gift contract of this case was concluded by C. However, the instant tax liability was KRW 194,437,050, and KRW 1,460,000, and KRW 1,654,437,050, and KRW 1,657,050, which was established on the real property of this case. As such, C was 1,396.