1. The sales contract that was concluded on September 17, 2018 by the Defendant and Nonparty B on each real estate listed in the separate sheet was 40,000.

1. Basic facts

A. The capital gains tax notified to B as the due date for payment on September 30, 2018 is KRW 246,805,200, and the date on which the tax liability is established is June 30, 2017; and the base tax amount on April 4, 2019, which was not paid by B, is KRW 267,536,790, including penalty tax.

B. On September 17, 2018, B entered into a sales contract with the Defendant, a partner, for each of the instant real estate he/she owned (hereinafter “instant sales contract”). On September 18, 2018, B completed each registration of ownership transfer for each of the instant real estate based on the said sales contract to the Defendant.

C. On October 4, 2018, the Defendant repaid the secured debt of KRW 48 million with the maximum debt amount, and KRW 40 million with the mortgage establishment registration (hereinafter “instant secured mortgage”) which was completed with each of the instant real estate as joint collateral on December 10, 2015, which was prior to the instant sales contract, and accordingly, revoked on October 4, 2018 on the ground of termination.

The sum of values of each real estate of this case is KRW 120 million.

[Ground of recognition] Facts without dispute, Gap 1 through 4, Eul 10, the purport of the whole pleadings

2. Determination

A. In principle, it is required that a claim protected by the obligee’s right of revocation has arisen prior to the commission of an act that can be viewed as a fraudulent act. However, at the time of such fraudulent act, there has already been legal relations that form the basis of the establishment of the claim, and there is high probability that the claim should be established in the near future due to its legal relations, and in a case where a claim has been created due to its realization in the near future, the claim may also become a preserved claim of the obligee’s right of revocation.

(see, e.g., Supreme Court Decision 2011Da76426, Feb. 23, 2012). According to the above facts of recognition, Plaintiff B was on June 30, 2017.