1. As to real estate listed in the separate sheet:

A. A sales contract concluded on May 19, 2016 between the Defendant and B is concluded.

1. Basic facts

A. The Plaintiff notified B of the total amount of KRW 165,509,710 (on November 30, 2015, the date when the liability for tax payment was established) with respect to B, and as of May 3, 2018, the amount of delinquent local taxes, including additional dues of KRW 50,648,440, is KRW 216,158,150, as follows.

(Final) The date of notification to revert tax items (final) the due date for payment (final) the delinquent amount of capital gains tax (original) shall be April 12, 2016, April 30, 2015, 82,864, 390 109, 215, 200 capital gains tax on April 12, 2016;

B. On May 19, 2016, B entered into a sales contract with the Defendant, a fraud, for the purchase price of real estate listed in the separate sheet listed in B (hereinafter “instant sales contract”). On the same day, the Defendant paid the down payment of KRW 30 million to B, and on May 20, 2016, B completed the ownership transfer registration (hereinafter “instant ownership transfer registration”) to the Defendant on May 20, 2016, the Daejeon District Court Decision 32729, Asan Branch Office of the Daejeon District Court (hereinafter “the instant transfer registration”).

C. B did not have any particular active property except for the real estate listed in the attached list, and was in excess of the obligation, as the loan amounting to KRW 30 million on February 10, 2004 and the loan amounting to KRW 120 million on May 12, 2014, totaling KRW 150 million on the loan amounting to KRW 120 million on May 12, 2014.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 and 3, the purport of the whole pleadings

2. Determination

A. According to the facts of recognition as above, the Plaintiff’s claim for capital gains tax against B after the date when the above tax liability was established, and as long as the transfer income tax claim is recognized as preserved bond, the amount of such claim shall be deemed to include additional charges incurred after the fraudulent act. Thus, the Plaintiff’s claim for capital gains tax of KRW 216,158,150 in total and additional charges of capital gains tax against B shall be deemed to be included.