1. As to shares of 1/2 of the real estate listed in the separate sheet 1 and 2

A. It was concluded on May 14, 2013 between Defendant A and C.

1. Basic facts

A. On April 16, 2013, the director of the tax office affiliated with the Plaintiff notified C of the pre-announcement of taxation amounting to KRW 90,525,460, which is the year 2009, and C was served on the 19th day of the same month.

On July 1, 2013, the Plaintiff notified C of the payment of the said capital gains tax by July 1, 2013.

B. C completed the registration of ownership transfer on May 20, 2013 with respect to each of the 1/2 shares listed in the separate sheet to Defendant A, his/her child, on May 14, 2013 due to the gift on May 14, 2013, and on the three real estate listed in the separate sheet to Defendant B, his/her child, on May 24, 2013 (hereinafter “three real estate”).

C. C was missing from debt excess on May 2013, and each of the instant real estate is the only real estate owned by C.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 7, purport of the whole pleadings

2. Determination on the cause of the claim

A. In principle, it is required that a claim protected by the obligee’s right of revocation has arisen prior to the occurrence of a series of acts that can be viewed as a fraudulent act. However, at the time of a fraudulent act, there is a high probability that there exists a legal relationship which already serves as the basis of the establishment of the claim, and that the claim should be established in the near future due to its legal relationship. In the near future, where the probability is realized and a claim has been created due to its realization in the near future, the claim may also become the obligee’s right

(2) According to the facts acknowledged earlier, C received a prior notice of taxation in April 19, 2013, which served as the basis for establishing a tax claim against C in 2009, and it was highly probable that the Plaintiff’s tax claim will soon accrue under the prior notice of taxation.