the gift of real estate to the spouse in excess of liabilities constitutes a fraudulent act.

Since the beneficiary's bad faith is presumed, the beneficiary has the burden of proving that he/she was unaware of that he/she was a fraudulent act, and the donation of real estate to his/her spouse, which is an intangible property, among the debtor's tax liability, constitutes a fraudulent act.

Article 30 of the National Tax Collection Act, Article 406 of the Civil Act

2013 Ghana 510763

Korea

Maap○

Pleadings without Oral Proceedings

October 23, 2014

1. To revoke each gift agreement concluded on January 23, 2013 with respect to each real estate listed in the separate sheet between the Defendant and Yellow Dust (*************, ○○○○○○○○○○)*, and ○○○○○○○○○○○).

2. On January 25, 2013, the Defendant shall implement the registration procedure for cancellation of ownership transfer registration completed on January 25, 2013 with respect to the real estate listed in paragraph (1) of the attached Table Nos. 1 to ○○○○○, a Government District Court, a High Court, ○○○○ Branch, and ○○○ Branch, which was completed on January 25, 2013 by receipt No. 0000.

3. The costs of lawsuit shall be borne by the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

2. Judgment without holding any pleadings: Articles 208 (3) 1 and 257 of the Civil Procedure Act.