1. The Defendant and Nonparty B’s contract of donation concluded on July 21, 2010 between the Defendant and Nonparty B shall be revoked within the limit of KRW 133,77,040.

2...

1. Basic facts

A. On June 11, 2010, B: (a) on June 11, 2010, the tax claim was established 259 square meters of C Forest land and 259 square meters of C Forest land, D forest land and 152 square meters of E, and 1,153 square meters of land (hereinafter “each of the instant real estate”).

(2) On September 30, 2010, the sales price shall be KRW 946 million, and the down payment shall be KRW 550 million on the date of concluding a contract, the intermediate payment shall be KRW 50 million on June 30, 2010, and the remainder KRW 296 million shall be paid on July 20, 2010. (2) B made a preliminary return of capital gains tax on each of the instant real estate sales around September 30, 2010, but did not pay KRW 103,382,590 as capital gains tax on August 31, 201.

3) The amount in arrears of capital gains tax not paid by B as of the filing date of the instant lawsuit is KRW 133,777,030 (hereinafter “instant taxation claim”).

(B) B) On July 20, 2010, the cash grant B to the Defendant deposited the remainder of KRW 296 million out of the sales price of each of the instant real estate from Korea Branched Co., Ltd. into a new bank account (the balance of the said account is KRW 148,949, to KRW 296,148,949), and on July 21, 2010, deposited KRW 250,000,000 out of the said money to the Defendant’s Agricultural Cooperative Account (hereinafter “instant payment”).

(i) [Ground of recognition: Facts without dispute, entries in Gap evidence 1 through 3, 5, 6, 7 (including each number for those with a serial number), the purport of the whole pleadings;

2. Determination

A. 1) The existence of the right to revoke a fraudulent act is required to have the claim protected by the right to revoke a fraudulent act, in principle, arising before the act that can be viewed as a fraudulent act was committed. However, there is a high probability that the legal relationship, which is the basis of the establishment of the claim, has already occurred at the time of the fraudulent act, and that the claim has been established in the near future due to its legal relationship, and in the near future, the probability thereof has been realized and the claim has been established.