1. The agreement between the Defendant and B on donation amounting to KRW 70,400,000 entered into on February 22, 2013 shall be revoked.

2. The defendant 70.7

1. Facts of recognition;

A. The Plaintiff’s taxation claim 1) B on February 22, 2013, the Plaintiff’s taxation claim on the Plaintiff’s B is as follows: (a) 1,004 square meters in Jeonju-gun, U.S. Free Trade Association (hereinafter “instant real estate”).

(2) On February 25, 2013, when selling KRW 789,000,000, the Plaintiff received KRW 78,90,000 as down payment from a non-resident agricultural cooperative on the same day. B received KRW 145,500,000 from a non-resident agricultural cooperative on February 25, 2013, and the non-resident agricultural cooperative was paid the remainder by repaying KRW 664,337,821 to the Jeonbuk Bank Co., Ltd. (hereinafter “former Northern Bank”), which was established on the instant real estate, with the repayment of KRW 664,37,821 to the Jeonbuk Bank (hereinafter “former Northern Bank”). On February 26, 2013, the Jeonju District Court registry of the Jeju District Court completed the registration of ownership transfer in the name of an non-resident agricultural cooperative.

3) On March 1, 2014, the head of the North Korean tax office decided to set the payment deadline on March 31, 2014 to pay KRW 251,703,540 as capital gains tax related to the instant real estate by March 31, 2014. 4) The Defendant, as of September 1, 2015, has a national tax claim of KRW 310,60,120 in total, KRW 251,703,540 in capital gains tax as of September 1, 2015.

B. B transferred money to the Defendant from a non-resident agricultural cooperative in the Republic of Korea as the sales price of the instant real estate from the non-resident cooperative in the Republic of Korea, KRW 78.9 million on February 22, 2013, KRW 145 million on February 25, 2013, and KRW 70.4 million on February 22, 2013, and deposited money into the Defendant’s account in the North Korean bank account in cash, which is the Defendant’s account in the Republic of Korea.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 8, purport of the whole pleadings

2. Determination on this safety defense

A. The Defendant’s assertion asserts that B’s gift contract that deposited KRW 70,400,00 in the account under the name of the Defendant was a fraudulent act and sought its revocation and reinstatement.

In this regard, the defendant, who did not pay the capital gains tax, is against the North Korean bank while tracking B's property.