1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. C did not pay capital gains tax of KRW 405,301,340 for which tax liability was established on December 1, 2012 by December 31, 2012, and accordingly additional dues of KRW 201,05,480 were incurred.

(hereinafter the above capital gains tax, additional dues, etc. (hereinafter “instant capital gains tax”). B

C was registered on July 8, 1987 as a partner with limited liability who owns the instant shares by investing 1.2 million won (1/2 of the total amount of investment) in D, but C was registered as a member with limited liability on December 11, 2012, when it donated 1/2 of the instant shares to the Defendants, who are children, (hereinafter “instant donation”). At the same time, C retires on December 10, 2012, and at the same time, C was registered as a member with limited liability by performing each of the Defendants’ investment obligations at KRW 600,000,000,000, and as a member with limited liability.

On the other hand, around March 26, 2013, the Defendants reported the gift tax base to the head of Gangnam Tax Office having jurisdiction over Gangnam District Tax Office to the effect that “A donation was received from C in the amount of KRW 600,000 of D’s investment on December 17, 2012.”

【In the absence of dispute over the grounds for recognition, Gap evidence 1 to 4, Eul evidence 7-1 to 7-2, the purport of the whole pleadings

2. Judgment on the defendant's main defense

A. With respect to the Plaintiff’s assertion that the instant donation was a fraudulent act detrimental to the Plaintiff, a creditor of the instant transfer income tax, etc., and sought its revocation and restitution, the Defendants filed a lawsuit of this case more than five years since the instant donation was actually conducted around November 2012, and thus, the limitation period was exceeded. Even if it is not so, the Defendant’s Gangwon-do Public Officials, etc., under the jurisdiction of the Defendant, carried out measures to preserve claims, such as collecting delinquent taxes, by tracking C’s property to preserve tax claims against the instant donation and subsequent tax arrears at the time of the instant donation, and during that process, he was aware that the instant donation constituted a fraudulent act. Accordingly, the instant lawsuit of this case filed for more than one year.