1. The agreement between the Defendant and B on gift of KRW 258,500,000 entered into on October 29, 2014 shall be revoked.

2. The defendant shall be the plaintiff.

1. Basic facts

A. The Plaintiff’s taxation claim against B 1) Net C (hereinafter “the deceased”).

(A) On October 3, 2014, the deceased died, and B, D, and E, a child of the deceased, the urban environment rearrangement project cooperative in the F Area, designated the deceased as a deposit, and deposited by the Seoul Central District Court No. 21742 (hereinafter “instant deposit”).

(2) The deceased’s heir did not report the inheritance tax even if he received the inheritance of the instant deposit, and the chief of the tax office, upon confirming the fact of non-report of inheritance tax, notified the deceased’s heir to pay KRW 250,472,250 of inheritance tax until December 31, 2018.

3) As of August 1, 2019, inheritance tax unpaid by the deceased’s inheritors is KRW 271,136,190, including the additional dues (hereinafter “instant inheritance tax claim”) as of August 1, 2019.

(B) (B) On October 27, 2014, B received KRW 308,33,333 out of the instant deposit, and KRW 258,50,000 out of the said deposit deposited into the bank account under the name of B was transferred to the Defendant’s name bank account under the name of “ apartment purchase.” (C) Defendant’s real estate acquisition (hereinafter “Defendant’s real estate acquisition”) on November 6, 2014, the Defendant concluded a sales contract with H apartment I (hereinafter “instant apartment”) to purchase KRW 490,00,000 with G and Seodaemun-gu Seoul, Seoul (hereinafter “instant apartment”), and on the same day, the ownership transfer registration of the instant apartment was completed under the name of the Defendant.

2) The Defendant used KRW 258,500,000 remitted from B as the purchase fund of the instant apartment. [Grounds for recognition] The Defendant did not dispute, Gap’s 1 through 3, 5, and Eul’s 1 and 2 (which may include each serial number; hereinafter the same shall apply).

each entry, the purport of the whole pleading

2. The parties' assertion

A. The Plaintiff’s assertion is a creditor who holds the instant inheritance tax claim against B, and B.