1. As to the shares of 2/11 among the real estate listed in the attached Table 1 list between Defendant A and C, attached Form 2.

The Director of the Korea Tax Office notified C to pay capital gains tax of KRW 208,980,610 for the year 2007, and as of August 14, 2016, C’s arrears in capital gains tax of KRW 365,715,620 is the amount in arrears.

D On May 2, 2015, the deceased on May 2, 2015, and the heir of the deceased D (hereinafter “the deceased”) has the wife A, B, C, E, and F.

The inheritance shares of Defendant A are 3/11, and the remaining inheritors are 2/11, respectively.

C On May 2, 2015, with respect to each real estate indicated in the separate sheet Nos. 1 and 2, the deceased’s successors, including the Defendants, and each real estate indicated in the separate sheet Nos. 1 and 2, the deceased’s inherited property, C renounced the inheritance shares (2/11), and Defendant A made an agreement on the division of inherited property (hereinafter “instant agreement on the division of inherited property”) with the effect that Defendant B shall independently inherit the real estate listed in the separate sheet No. 1 and Defendant B

Accordingly, Defendant A completed the registration of transfer of ownership under the name of Defendant A on the real estate listed in the separate sheet No. 1, and Defendant B completed the registration of transfer of ownership on the real estate listed in the separate sheet No. 2.

After the establishment of the Plaintiff’s transfer income tax claim against C, C and the Defendants knew of the fact that they would prejudice the Plaintiff, who is the obligee in excess of debt, and completed the registration of ownership transfer in the name of the Defendants on May 2, 2015, following consultation with the Defendants on the division of inherited property of this case.

Therefore, the agreement on the division and merger of the inherited property of this case shall be revoked as a fraudulent act detrimental to the creditors of C including the plaintiff. Accordingly, the defendant A shall be obligated to restore the original state to the original state, with respect to the share of 2/11 of the real estate listed in the separate sheet No. 1, and the defendant B shall be obligated to implement the procedure for the registration of transfer of ownership for the restoration of the original state due to the revocation of each fraudulent act with respect to

The Defendants did not submit a written answer within 30 days from the date on which they were served with the complaint.