1. On February 13, 2018, the defendant and the non-party B as to one fifth shares of each real estate listed in the separate sheet.

1. Facts of recognition;

A. B as a taxpayer, the Plaintiff was in arrears with national taxes of KRW 58,080,460 in total as shown below (hereinafter “instant tax claim”).

[Attachment]

B. The debtor’s disposal disposition 1) each real estate listed in the separate sheet (hereinafter “each of the instant real estate”).

) The network C (name D, hereinafter referred to as “the network”) is the name D, in the register.

The deceased died on January 9, 2018. On the deceased’s inheritor, E, F, Defendant B, and G, who are their children, entered into an agreement on the division of inherited property on February 13, 2018 (hereinafter “instant agreement on the division of inherited property”). As to each of the instant real property on January 9, 2018, the registration for the transfer of ownership in the name of the Defendant was completed on February 20, 2018 on the ground that the Defendant owned the instant real property solely (hereinafter “instant agreement on the division of inherited property”).

C. The debtor B's property status has no other property except the inheritance shares of each of the real estate in this case since the contract for division of the inherited property in this case.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 6, purport of whole pleadings

2. The assertion and judgment

A. Division consultation of inherited property by the relevant legal principles is to confirm the reversion of inherited property by either having all or part of the inherited property owned by each heir as a sole ownership of, or performing as a new co-ownership relationship with respect to, the inherited property provisionally owned by co-inheritors upon commencement of inheritance (see Supreme Court Decision 2000Da51797, Feb. 9, 2001). As such, the act of a debtor to sell real property, which is its sole property, and to change it with or gratuitously transfer it to another person for consumption, becomes a fraudulent act against the creditor, barring any special circumstance.