1. On May 28, 2015, as to 2/7 of each share of each real estate listed in the separate sheet between the defendant and B.

1. Basic facts

A. Party-related relationship and division consultation C were the owners of each real estate listed in the separate sheet (hereinafter “each of the instant real estate”). When indicating individual real estate, each of the instant real estate was the owner of the instant real estate according to the sequence.

C was killed on May 28, 2015, and there were two and D, a spouse, and the heir.

On May 28, 2015, Defendant, B, and D entered into an agreement on division of inherited property (hereinafter “instant agreement on division of inherited property”) with the content that the Defendant succeeds to all of the instant real property, which is C’s inherited property.

B. Around September 18, 2009, the land E-gu, Seocheon-gu, Seocheon-gu, the Plaintiff’s bonds held was sold at a voluntary auction, and the Plaintiff determined and notified comprehensive real estate holding tax and transfer income tax.

B The tax amount in arrears is KRW 346,841,550 as of November 7, 2016.

C. B’s financial status was around May 2015, on the other hand, bearing the Plaintiff’s obligation, such as comprehensive real estate holding tax and capital gains tax, but did not have any particular property and was in excess of the obligation.

On September 7, 2016, the Defendant completed the registration of creation of a superficies with the duration of thirty years, including the registration of the establishment of a neighboring agricultural cooperative with the right to collateral security, the agricultural cooperative with the maximum debt amount of 195,00,000, and the holder of superficies with the right to collateral security regarding the instant seven real estate.

On April 7, 2016, the Defendant sold the instant 8 real estate in KRW 94,360,000 to Hando Uniform, and completed the registration of ownership transfer on September 29, 2016.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 6, purport of the whole pleadings

2. The assertion and judgment

A. 1) The Plaintiff’s comprehensive real estate holding tax on B and the transfer income tax on B are claims arising prior to the agreement on division of the instant inherited property, and thus, it becomes a preserved claim for revocation of fraudulent act. 2) The agreement on division of inherited property has commenced and is provisionally owned by co-inheritors.