1. A donation contract concluded on March 3, 2015 between the Defendant and Nonparty B regarding each real estate listed in the separate sheet.

1. Facts of recognition;

A. During the period from October 10, 2012 to June 30, 2015, Nonparty B engaged in the pipe pipe manufacturing business with the trade name “D” in Haan-gun, Haan-nam, Haan-gun.

B. B fails to pay KRW 9,217,260,00 in total, including value-added tax of KRW 13,382,200 on December 31, 2014 and additional tax of KRW 1,043,780 on these taxes, and KRW 14,425,980 on global income tax of KRW 8,845,750 on global income for the year 2014, and additional tax of KRW 371,510 on such tax amount.

(hereinafter “each of the instant taxation claims”). C.

B on March 3, 2015, the Defendant, as the ASEAN, donated each real estate (hereinafter “each of the instant real estate”) as indicated in Paragraph (1) of the Disposition (hereinafter “instant gift agreement”), and on March 6, 2015, the Defendant completed the registration of ownership transfer listed in Paragraph (2) of the Disposition (hereinafter “instant ownership transfer registration”) with respect to each of the instant real estate in the name of the Defendant.

At the time of the donation contract of this case, each of the instant real estate was the only property B.

[Reasons for Recognition] Unsatisfy, each entry of Gap evidence 1 to 4 (including virtual numbers) and the purport of the whole pleadings

2. Judgment on the plaintiff's claim

A. According to the above facts of recognition, each of the instant taxation claims is established before March 3, 2015, for which the instant gift contract was concluded, and thus, is subject to the obligee’s right of revocation.

The debtor's act of selling real estate which is its only property and replacing it with money which is easily consumed or transferring it to another person without compensation is presumed to constitute a fraudulent act against the creditor, barring special circumstances. Therefore, the debtor's intent of deception is presumed to be a fraudulent act against the creditor, and the burden of proof that the purchaser or the transferee

(see, e.g., Supreme Court Decision 2000Da41875, Apr. 24, 2001). According to the above facts of recognition, B donated each of the instant real estate, the sole property, to the Defendant, barring special circumstances.