The Defendant and Nonparty C amounting to KRW 20,000,000 on March 7, 2018, and KRW 25,000,000 on March 12, 2018, and KRW 60,000 on September 6, 2018.

1. Basic facts

A. (i) The Defendant’s husband C sells real estate and disposes of the purchase price, on March 7, 2018, KRW 465,000,00 to Nonparty G and H, and completed the registration of ownership transfer on May 8, 2018.

Things C was transferred to the Defendant’s bank account (I) on March 7, 2018, the first down payment of KRW 20,000,000.

Article 26,00,000 won of the second down payment was remitted on March 12, 2018, and then remitted 25,000,000 won among them to the Defendant’s account.

Applicant C received a balance of KRW 96,00,000 on May 4, 2018 and remitted KRW 60,000,000 among them to the Defendant’s bank account (J) on September 6, 2018.

B. (i) Payment and imposition of the transfer income tax on the instant real estate (i.e., payment of the transfer income tax on July 30, 2018) paid KRW 17,194,130 in the first installment upon filing a transfer income tax return.

On November 9, 2018, Gangwon-do notified C of the payment of KRW 17,395,300 in installments.

by September 17, 2019, the Dollnam Tax Office investigated the transfer income tax on the transfer of the instant real estate and notified C of the transfer income tax of KRW 203,510,800 on October 8, 2019.

Article 235,465,030 of the Income Tax Act, including the amount in arrears, at the time of filing the instant lawsuit.

(c) Insolvent C does not currently hold real estate or financial assets.

【Ground Nos. 1, 2, 5, and 6】

2. Determination

A. The claim protected by the obligee’s right of revocation should, in principle, be arising before the obligor performs a juristic act for the purpose of property right with the knowledge that it would prejudice the obligee. However, there is a high probability that the legal relationship has already been formed at the time of the juristic act, and that the claim would have been created in the near future by the legal relationship. In the near future, where a claim has been created due to its realization in the near future, the claim may also be the preserved claim of the obligee’s right of revocation.

Supreme Court Decision 201.3. 23. 200