In order to be exempted from any disposition on default, the sole act of donation to the parent of the sole property constitutes a fraudulent act.

A donation contract on real estate shall be concluded with the knowledge that the defendant would have known the facts of the contract, even though he/she knew that it would prejudice the taxation right holder in order to be exempted from the disposition of default on the payment of the gift tax imposed by the high-

Article 30 (Cancellation of Fraudulent Act)

1. The contract of donation concluded on August 21, 2007 between the defendant and the non-party Lee Jong-Un shall be revoked.

2. The defendant will implement the procedure for cancelling the registration of cancelling the transfer of ownership, which was completed under No. 107737 of the receipt on August 22, 2007, with respect to each real estate listed in the separate sheet to Lee Jong-tae.

3. The expenses for common knowledge shall be borne by the defendant.

The same shall apply to the order.

1. Indication of claim: The same shall apply to a description of the cause of the claim;

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);

List

1. 330 square meters in the warehouse site of ○○-dong, 523-12, Goyang-si, ○○-gu;

2. Ground above;

131.95 square meters in 131.95 square meters in a single-story agricultural warehouse, which is a prefabricated building of light iron bars;

Grounds of Claim

1. Formation of secured claims;

The director of the Goyang District Tax Office under the Plaintiff issued a decision on the gift tax attributed to the non-party 2004, but the non-party ○○ Office did not pay it up to now.

Items of Taxation

Reversion

Deadline for payment

Notice Tax Amount

Israri Libera

Taxation Costs

relevant documentary evidence

Gift Tax

204

207.31

150,859,560

207,07,16

Determination of Gift Tax

A No. 1

2. Occurrence of fraudulent act;

On the ground of donation No. 107737 of the receipt No. 1077 on August 22, 2007, the non-party ○○ has made the registration of transfer of ownership in the name of the defendant (Evidence No. 2 of the A) on the real estate listed in the separate sheet (hereinafter referred to as “the real estate in this case”).

3. The intention of an injury.

When the gift tax was notified by the due date on October 31, 2007, Nonparty 1 donated the instant real estate to Defendant Yellow District on December 22, 2007.

As above, the transfer of ownership to the Defendant of the only property to be exempted from the disposition on default of gift tax due to the delinquency in payment of gift tax would have known that, at the time of donation of the instant real property to the Defendant, Lee Jong-Un would have known the Plaintiff as a tax payer

4. Bad faith of the defendant

The defendant, as the mother of the non-party Lee Jong-young's mother, did not have any other property other than the real estate of this case. Thus, the defendant was aware of the fact that the act of donation was fraudulent at the time of the contract of donation of this case and the intention of the non-party Lee ○'s intention (Evidence No. 3)

5. Acknowledgement of a fraudulent act.

The fact that the real estate in this case was registered under the name of the defendant was known only after the copy of the register was perused on March 12, 2008 in order to review the property status of the non-party ○○ for the settlement of national taxes in arrears.

6. Conclusion

Therefore, in view of the above facts, the gift contract on the instant real estate made between the non-party Lee Jong-so and the defendant Hwang-so, was concluded with the knowledge that it would prejudice the tax payer in order to be exempted from the disposition of delinquency in payment of the above gift tax imposed by the head of Goyang Tax Office, and the defendant also knew the facts. Therefore, the defendant sought revocation in accordance with Article 30 of the National Tax Collection Act and Article 406 of the Civil Act, and the defendant is obligated to implement the procedure for the cancellation of registration of cancellation of ownership transfer registration in the name of the defendant for the instant real estate, as restitution to the plaintiff, and the above non-party Lee Jong-so requested to recover ownership in his name.