1. The plaintiff's appeal and the plaintiff's claim expanded by this court are all dismissed.

2. After an appeal is filed.

Basic Facts

A. B, on May 11, 2017, sold each real estate listed in the separate sheet No. 2 in the list of real estate (hereinafter “each of the instant real estate”) owned by the Foundation C (hereinafter “C”) at KRW 759,200,000 (hereinafter “instant sales contract”), and C completed the registration of ownership transfer on each of the instant real estate on June 29, 2017.

B. C transferred KRW 759,200,000, in total, three times from May 11, 2017 to July 31, 2017, as shown in attached Table 1, to the Defendant’s account (D Bank E; hereinafter “instant account”) in the name of the wife B for the payment of the purchase price under the said sales contract.

(hereinafter “each remittance of this case” and the said money is “the amount of remittance of this case” (hereinafter “the amount of remittance of this case”).

On June 1, 2018, the Plaintiff notified B of KRW 202,651,820 of the capital gains tax under the above sales contract, and on April 15, 2020, the capital gains tax amount including the additional dues, etc. as of April 15, 2020 is KRW 245,208,550.

[Ground of recognition] without any dispute, Gap's statements in Gap's Nos. 1 through 5, and 9, and the purport of the whole pleading of the plaintiff's assertion as to the purport of the whole pleading constitutes a fraudulent act that constitutes a donation to the defendant of Eul, who is the plaintiff's debtor, and which constitutes a fraudulent act that causes damage to the general creditor of the plaintiff et al., and thus, the plaintiff must cancel it within the limit of KRW 245,208,550, and the defendant shall pay the plaintiff the above 245,208,550,

Even if each of the instant transfers was not a gift, B entered into a title trust agreement with the Defendant at the time of each of the instant transfers, which constitutes a fraudulent act detrimental to the general creditor, such as the Plaintiff, etc., and thus revoked within the limit of KRW 245,208,550 with respect to the Plaintiff, etc., and the Defendant, as the restitution, should pay the Plaintiff the aforementioned KRW 245,208,550 and delay damages.