The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

Basic Facts

B, on October 10, 2015, on which October 10, 2015, the share of 55/288 square meters and the share of 2,55 square meters in Seopo-si 288 square meters (hereinafter “transfer real estate”) were sold to E, and completed the registration of ownership transfer on December 7, 2015.

B On March 15, 2016, the tax amount payable for capital gains tax was KRW 77,077,884, which was submitted to the Jeju Tax Office for the return and payment of the tax base of capital gains, but the tax amount was not paid.

On the other hand, B on December 24, 2015, "real estate less than the real estate listed in the attached list" is "each real estate of this case" to the defendant.

(2) On May 11, 2016, B donated the instant real estate to the Defendant, and completed the registration of transfer of ownership on December 29, 2015. The Plaintiff imposed capital gains tax of KRW 78,271,212 by setting the time limit for payment from the Plaintiff until May 31, 2016, but did not pay it. As of September 2020, capital gains tax in arrears as of September 121, 2020 reaches KRW 121,124,470 (including additional charges). [Grounds for recognition] The Plaintiff’s donation of the instant real estate to the Defendant by the Plaintiff as a general creditor falls under a fraudulent act detrimental to the Plaintiff, who is a general creditor. Accordingly, the Plaintiff sought revocation of the said gift contract and the transfer of ownership on December 29, 2015. It is highly probable that the Plaintiff’s claim was established in the future prior to the establishment of a fraudulent act’s obligee’s right to revocation.