1. The part against the plaintiff falling under the following order of payment among the judgment of the court of first instance shall be revoked:

The defendant.

1. Facts of recognition;

A. The deceased was engaged in a construction business while operating D Co., Ltd. The plaintiff is the deceased, the defendant is the deceased's spouse, and E and F are the deceased's children.

B. On August 30, 2010, the Plaintiff transferred KRW 15 million to E’s National Bank Account (Account Number G; hereinafter “instant account”) and deposited KRW 60 million with another National Bank Account (Account Number H; hereinafter “instant Second Account”) on September 1, 2010, the Plaintiff deposited KRW 60 million with cashier’s checks, etc.

C. The Deceased purchased the Busan Dong-gu Itel No. 803 (hereinafter “the instant officetel”) at his own expense and held the Plaintiff in title trust.

The Plaintiff sold the instant officetel to J (Death on January 6, 2014) and completed the registration of ownership transfer in the J’s name on June 14, 2013 by reporting the transaction value of KRW 59 million as the transaction value on June 14, 2013. However, on December 23, 2013 due to the cancellation of the agreement made on December 5, 2013, the registration of ownership transfer under the said J’s name was cancelled. On December 23, 2013, the date of cancellation of the said registration, the Plaintiff reported the transaction value of KRW 30 million as the transaction value on December 23, 2013, and completed the registration of ownership transfer due to the sales contract made on December 5, 2013.

On November 18, 2012, the Deceased died. With respect to the deceased’s inherited property, the Defendant and E filed a petition for adjudication on the renunciation of inheritance with the Busan Family Court 2013Radan552 on February 15, 2013 and received the adjudication on the acceptance of the declaration on renunciation of inheritance on March 21, 2013. The F filed a petition for adjudication on the acceptance of the declaration on renunciation of inheritance with the above court 2013MoMa550 on the same day, and F received the adjudication on the acceptance of the declaration on the acceptance of the declaration on succession on April 18, 2013. The Plaintiff did not enter the list of the deceased’s inherited property reported in the above procedure as the creditor.

E. On August 27, 2013, the Defendant issued cashier’s checks to the Plaintiff at a par value of KRW 30 million.

[Reasons for Recognition: Facts without dispute, Gap, 7, 8, 9, 16, 17, 24, 25 evidence (including branch numbers, if any; hereinafter the same shall apply)

. Each entry of Eul evidence 2, the plaintiff of the first instance court, and