1.(a)

Each contract of donation concluded between the defendant and B as shown in the separate sheet shall be revoked.

B. The defendant

1. Basic facts

A. On May 10, 2013, the date of the filing of the instant lawsuit, B and the Defendant were in arrears with the following national taxes (hereinafter “each of the instant taxation claims”).

[mark] The notice period for the payment of the current amount of taxes in arrears of 1.2 years 207.6.30, 2009.6.30, 2009.87.30, 2008.6.31, 2008.31, 2008.6.31, 2010, 180, 180, 208.31, 208.31, 2008.4, 208.6.3, 207.4, 208.4, 208.4, 208.4, 30, 207.4, 208.4, 30, 207.4, 208.4, 30, 205, 208.4, 205, 207.4, 305, 2008, 2008.7.4

B. Meanwhile, B transferred money to the Defendant as stated in the attached list (hereinafter “each remittance of this case”).

C. B was insolvent, such as the “property status” attached from May 29, 2008 to January 19, 2009, and this likewise applies to the date of the closing of argument in this case.

[Ground of recognition] Facts without dispute, entry of Gap evidence Nos. 1 to 3, purport of the whole pleadings

2. Determination on the revocation of fraudulent act and the claim for restitution

A. 1) Liability for the payment of value-added tax is terminated in the taxable period (Article 5(1) of the Value-Added Tax Act) (The taxable period of value-added tax is from January 1 to June 30 in the case of the first period, and from July 1 to December 31 in the case of the second period, from July 31.

(1) Article 21(1)7 of the Framework Act on National Taxes stipulates that a tax liability shall be established as a matter of law without any separate act of the tax authority or the taxpayer (Article 21(1)7 of the Framework Act on National Taxes); and Article 21(1)11 of the Framework Act on National Taxes, and Articles 21 and 22 of the National Tax Collection Act provides that if a national tax is not paid by the due date, a tax liability shall be established.