1. The sales contract concluded on April 22, 2016 between the defendant and B concerning real estate listed in the separate sheet between the defendant and B shall be revoked.

2...

1. Basic facts

A. B’s tax liability 1) B, from September 3, 1996 to February 2, 2016, run a business in the name of “D” in Gangseo-gu Seoul Metropolitan Government, and on February 2, 2016, the head of the competent tax office made a preliminary return of capital gains tax by transferring the real estate with the said place of business to another person on February 2, 2016. (2) The head of the competent tax office determined July 10, 2016 to pay to B capital gains tax of KRW 752,832,390 as the due date for payment and notified that B pay capital gains tax of KRW 23,751,660 as the global income tax for the year 2015 related to the said business by setting the due date for payment on August 31, 2016.

B. B’s disposal 1) B is the only real estate owned by oneself as indicated in the separate sheet (hereinafter “instant real estate”).

As to the sales contract with the Defendant on April 22, 2016 (hereinafter “instant sales contract”).

(2) On the grounds that the sales contract of this case was concluded by brokerage of licensed real estate agents E, while the Defendant did not pay the purchase price to B at the time of the actual conclusion of the sales contract, although the sales contract of this case was stated to be concluded by brokerage of licensed real estate agents E.

On the other hand, the defendant was the spouse B, but divorced on October 27, 2010.

[Ground of Recognition] Facts without dispute between the parties, Gap evidence Nos. 1 through 6, Eul evidence No. 1, and whole purport of pleading

2. The assertion and judgment

A. The legal relationship, which serves as the basis for imposing capital gains tax and global income tax on the establishment of the preserved claim, was finally created on February 2, 2016. There was a high probability that B prior to the conclusion of the instant sales contract, filed a return on the said capital gains tax and global income tax, and thus, it would have been concluded in the near future. The date of the instant sales contract was concluded.