1. KRW 50,00,000 as of November 10, 2014; KRW 2,000,000 as of December 26, 2014; and KRW 150 as of December 30, 2014, concluded between the Defendant and B (C)

The facts are as follows: (a) on November 7, 2014, the Dongjak-gu Seoul Metropolitan Government D Apartment E (hereinafter “instant apartment”) sold F for KRW 550,000,000, the only property of F, and (b) on December 30, 2014, the registration of ownership transfer was completed to F.

B The above A.

The Plaintiff did not report capital gains tax in relation to the sale stated in the port, and notified B of the transfer income tax of KRW 97,022,850 as the due date for payment on January 15, 2016, and B is in arrears with capital gains tax of KRW 137,190,170, including additional charges, as of September 23, 2018.

(hereinafter “instant tax claim”). B donated KRW 204,00,000, total of KRW 2004,000,000 to the Defendant, who is the ASEAN, on November 10, 2014, KRW 26.2,00,000 on December 26, 2014, KRW 150,000 on December 30, 2014, and KRW 200,00 on January 20, 2015.

(hereinafter referred to as “each gift of this case”). [The grounds for recognition] does not dispute.] The claims protected by the obligee’s right of revocation should, in principle, be accrued prior to the fraudulent act.

However, it is highly probable at the time of fraudulent act that there has already been a legal relationship which forms the basis of the establishment of the claim and that the claim should be established by such legal relationship in the near future, and in fact, the creditor's right of revocation may become the preserved claim in case where the claim

(see, e.g., Supreme Court Decision 2006Da66753, Jun. 29, 2007). In light of the foregoing, at the time of selling the apartment of this case to F on November 7, 2014, the basic legal relationship regarding the occurrence of capital gains tax has already been formed, and there was a high probability of the establishment of miscellaneous tax claims based on the above legal relationship in the near future, as well as the fact that miscellaneous tax claims have been established in the near future. In fact, the possibility of the Plaintiff’s notification of payment of capital gains tax was realized, and the taxation claim of this case

In addition, B on November 7, 2014.