1. The gift agreement concluded between C and the Defendant on March 12, 2019 with respect to real estate listed in the separate sheet No. 1 shall be revoked.

2.

(b) the facts of the basis;

A. The Plaintiff is a creditor who has the tax authority as set out in the following table with respect to C.

o. C’s transfer income tax, the notice of the due date for payment of the amount of national taxes in arrears for the establishment of the liability for payment of the amount of national taxes in arrears and the due date for payment for the amount of delinquent local taxes in arrears, shall be 161,90,943,901, 175, 304,200 (units: Won);

B. At the time of March 12, 2019, C’s active properties are as follows:

[affirmative Property (Unit: Shall be assessed on the basis of the appraised value of the area for the use of a piece of land each time, and 70,347,00* 39,347,00 of the instant real estate's active property * 39,347,000 of the instant real estate's active property x 39,347,000: 70 square meters x 562,100 square meters x 562,100 square meters (the officially announced on May 31, 2019)

C. On February 5, 1991, the registration of transfer of ownership in C was completed on the instant real estate.

Since then, the registration of ownership transfer under the name of the Defendant (hereinafter “instant registration of ownership transfer”) was completed as of March 12, 2019 by the Incheon District Court’s registry office (hereinafter “Seoul District Court”), and the grounds for registration are the gift contract dated March 12, 2019 (hereinafter “instant gift contract”). D.

C and the defendant were married couples who completed the marriage report on July 30, 1993, and they were divorced on April 30, 2019.

【Ground for Recognition: Facts without dispute, entries in Gap evidence 1 through 10 (including evidence numbered), the purport of the whole pleadings】

2. Summary of the parties’ assertion

A. On March 12, 2019, when the summary of the Plaintiff’s assertion C was insolvent, the instant gift agreement entered into with the Defendant regarding the instant real estate, which was the only real estate owned by the Defendant as of March 12, 2019, constitutes a fraudulent act, and the Defendant’s bad faith,

Therefore, the gift contract of this case shall be revoked, and the defendant shall be obligated to implement C the procedure for registration of cancellation of ownership transfer registration of this case.

B. The defendant's summary of the argument falls under a bona fide beneficiary, and thus the plaintiff's claim of this case should be dismissed.

3. Determination

A. The existence of preserved claims and their fraudulent act 1.1.