1.(a)

A donation contract concluded on April 23, 2015 between the Defendant and B shall be revoked within the limit of KRW 256,178,166.

(b).

1. Basic facts

A. On November 20, 2014, the Plaintiff’s taxation claim (1) B sold the real estate located in C and three parcels (hereinafter “instant real estate”) through a voluntary auction at the time of the strike, and on which the Plaintiff’s tax claim was imposed and collected KRW 397,871,560, capital gains tax on August 31, 2015, which was the due date for payment from the head of the Goyang Tax Office on August 1, 2015.

(A) (No. 1). (2) B received a notice from the head of the tax office having jurisdiction over February 11, 2015 on the value-added tax for the second quarter of 2014 from the head of the tax office having jurisdiction over the due date for payment on February 28, 2015, on which KRW 9,210,225 was imposed and collected.

(A) (No. 2). (3) B paid only part of the above imposed tax amount, and was delinquent in total of KRW 333,112,070, and value-added tax 11,254,840, and KRW 344,366,910 (including each additional charge) as of July 3, 2016, which was the time of the instant lawsuit.

(A) No. 3, b.

B received a total of KRW 397,038,166 in the course of voluntary auction on the instant real estate. On April 23, 2015, B transferred the said KRW 397,038,166 to a bank account in the name of the Defendant (hereinafter “instant account”) in excess of debt.

(hereinafter “the instant remittance act”. The said money is “the amount of remittance of the instant case” (Evidences 4 through 9, 1, 1). / [Grounds for recognition] Evidences 1 through 12, 1, 1, and 1, and the purport of the entire pleadings.

2. The assertion and judgment

A. The Plaintiff’s primary assertion (1) The remittance of the instant assertion constitutes a fraudulent act detrimental to the general creditor, including the Plaintiff, as a donation to the Defendant B, and constitutes a fraudulent act detrimental to the Plaintiff. Accordingly, the Plaintiff’s claim is revoked within the limit of KRW 344,366,910, which is held by the Plaintiff at the time of the filing of the instant lawsuit, and the Defendant shall pay the Plaintiff the aforementioned KRW 344,366,9

(2) Even if the instant remittance was not a gift, B concluded a deposit owner title trust agreement with the Defendant at the time of the instant remittance.