1. The gift contract entered into on November 20, 2012 between Defendant A and Nonparty D with respect to the E site No. 215 square meters in Jeju-si.

1. Nonparty D notified D of KRW 77,828,540 as the due date for payment on October 31, 2012, the head of Jeju Tax Office notified D of KRW 77,828,540 as transfer income tax for the year 2012.

D The failure to pay the above notified tax amount to KRW 124,92,510, including additional dues and aggravated additional dues (Evidence A2, 3). The Plaintiff has the above tax claim against D.

2. Dec. 20, 2012, D’s fraudulent act donated to Defendant A, who is a son on November 20, 2012, the E-si, Jeju, and the Defendant A completed the registration of ownership transfer on the said real estate as the Jeju District Court’s receipt No. 90264 on November 21, 2012.

D On November 20, 2012, Defendant B, who is a son, donated F. F. 235 square meters and G. 202 square meters of land in Jeju-si, and Defendant B completed the registration of ownership transfer on the said real estate as the receipt of No. 90263 on November 21, 2012.

D Since the Defendants donated each of the above real estate to the Defendants in excess of their obligations (the purport of the evidence Nos. 6, 11, 12, and the entire pleadings), D constitutes a fraudulent act detrimental to the Plaintiff, a creditor, and in light of the background of the donation and the relationship between D and the Defendants, D and the Defendants’ intent to commit suicide is also acknowledged.

Therefore, each of the above gift contracts should be revoked, and the defendants are obliged to restore to their original state unless there are special circumstances.

3. Judgment on the defendants' assertion

A. Each gift contract of this case against the Defendants, who are alleged D’s children, does not constitute a fraudulent act as being performed under the pretext of ① payment of child support, etc. to their children, ② division of property to C, and consolation money in the divorce process between D and Nonparty C.

B. Determination D is that: (a) marriage with C on July 16, 1996; (b) the agreement has been married on October 4, 2012; (c) the Defendants were born between D and C; and (d) at the time of the divorce agreement, D shall pay C a monthly amount of KRW 250,000 per head from the day following the report of divorce to the day of reaching the age of majority.