1. The contract of gift amounting to KRW 40,00,000 entered into on April 13, 2015 between Defendant A and Nonparty D shall be revoked.

2. Defendant B.

Basic Facts

Nonparty D(E) is a person delinquent in national taxes, and Defendant A’s spouse, Defendant B, and C are children.

D On February 16, 2015, “Geopo-si Land and Buildings outside the Seoul Metropolitan Government” was transferred to KRW 39.7 billion on February 27, 2015, and “Seoul Yongsan-gu Land and Buildings outside the Seoul Metropolitan Government” was established on February 28, 2015, for which capital gains tax liability was established on February 28, 2015, and the head of the tax office affiliated with the Plaintiff imposed capital gains tax of KRW 10,381,161,510 on December 31, 2015 as the payment deadline on December 31, 2015.”

) As of March 20, 2020, the sum of the instant tax claims was KRW 16,244,489,570. D deposited each of the checks from the bank account (H) in which the said real estate transfer proceeds was deposited and deposited on April 13, 2015, Defendant A’s community credit cooperative account (J) account of Defendant B’s community credit cooperatives on April 16, 2015, and donated each of them on April 17, 2015 to Defendant C’s community credit cooperative account (K) account (40,000,000 won.

hereinafter referred to as "the gift of this case"

A) At the time of the instant donation, D was in excess of the obligation exceeding the positive property. [Grounds for recognition] There was no dispute, each entry of Gap evidence Nos. 1 through 11 (including the serial number), and the Plaintiff’s claim as to the cause of claim as to the cause of claim as to the entire pleadings, the instant tax claim against D against the obligor of the preserved claim, which was determined as to the cause of claim as to the entire purport of the pleadings, is already established on February 28, 2015 (the last day of the month to which the date of the transfer of the assets belongs, and thus, the instant claim is the preserved claim of this case

As seen earlier, D’s act of making a donation of KRW 40,00,000 to the Defendants, each of which was in excess of debt at the time of the instant donation constitutes a fraudulent act, barring any special circumstance, as an act of reducing joint security among other general creditors, including the Plaintiff, etc., and D’s act of making a donation of KRW 40,000 constitutes a fraudulent act, barring any special circumstance.