1. The plaintiff's respective claims against the defendants are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff notified Nonparty F of the total capital gains tax of KRW 62,394,040 as follows, and F is in arrears until now.

The amount of tax due (including additional dues) due on the date on which the tax liability to pay items of tax is established shall be December 31, 2013, December 31, 2013:

B. G, the Defendants and F’s subsidiaries, died on June 17, 2017.

At the time of the death of the deceased G (hereinafter referred to as the “the deceased”), the deceased’s heir was the Defendants and F, who are their children, and the inheritance shares are 1/6, respectively.

Inherited property: 187,227,80 B 2/6 shares, A, C, D, and E 1/6 shares, each of whichever is 1,554§³ 2,287,280 square meters in Jinju-si 1,57,280,00 m257,280 m2,000 m257,280 m2,000 m2,38 m2,435,400 m2,388 m2,435,40 m2,579 m2,960 A2/3 shares, B/3 shares, and 936,237,000 m2,00 m2,00 m2,380 m2,380 m2,40 m2,00 m2,579 m2,000

C. The deceased’s inheritors held an agreement on the division of inherited property on the deceased’s inherited property (hereinafter “instant agreement on division of inherited property”). D.

F was in excess of obligations at the time of the instant agreement on division of inherited property.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 through 6 (including provisional number; hereinafter the same shall apply), the purport of the whole pleadings

2. The assertion and judgment

A. According to the facts of recognition as above, since the Plaintiff’s taxation claim against F arising prior to the agreement on the division of the inherited property of this case, the revocation of the fraudulent act of this case is the preserved claim.

B. The legal doctrine regarding fraudulent act 1-related inheritance is to confirm the ownership of inherited property by either having all or part of the inherited property provisionally owned by co-inheritors upon commencement of inheritance or by performing it as a new co-inheritors. It is a juristic act aimed at property rights in light of its nature.