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1. On July 1, 2014, the Defendants and F with respect to 2/13 shares of the real estate listed in the separate sheet No. 1 list were concluded.
Reasons
1. Facts of recognition;
A. On August 8, 2016, the Plaintiff’s taxation claim against F has a claim of KRW 1,070,398,010 (hereinafter “instant taxation claim”) with respect to F as of August 8, 2016, after the due date for payment as indicated in attached Table 1>
B. (1) G and Defendant A are married, and F and the remaining Defendants are children born between them.
(2) On July 1, 2014, G died. On July 1, 2014, the Defendants, as co-inheritors of the deceased, entered into an agreement on the division of inherited property (hereinafter “instant agreement on division”) with only the Defendants except F, on each real estate listed in the separate sheet Nos. 1 and 2, which is owned by the deceased. The real estate listed in the separate sheet Nos. 2, and 2, and 3, on each real estate listed in the separate sheet No. 2, the separate ownership of the Defendant A, and on each real estate listed in the separate list No. 2, and 2, and 2, and
(3) The Defendants completed the registration of ownership transfer on February 26, 2015, No. 44957, which was received on February 26, 2015, with respect to 1/5 shares of 1/5 of the real estate listed in the separate sheet No. 1 list, due to inheritance by consultation division.
C. F’s active property as of July 1, 2014, as of July 1, 2014, is KRW 117,591,97, totaling the amount equivalent to 2/13 shares of statutory inheritance among each real estate listed in the attached Tables 1 and 2, and the small property was in excess of KRW 611,656,720 in total of the instant tax liabilities, but detailed details are as indicated in the attached Table 2.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 7 (including branch numbers for those with additional numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. Determination as to the cause of action
A. According to the fact that the existence of the preserved claim is recognized, the Plaintiff had the instant taxation claim against F at the time of the instant split-off agreement, and thus the said claim is subject to the obligee’s right of revocation.
(b) The agreement on division of the inherited property of fraudulent act and deceased will begin with inheritance.