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1. As to each real estate listed in [Attachment 1] Nos. 1 and 2:
A. The Defendant and Nonparty B concluded on June 20, 201.
Reasons
1. Facts of recognition;
A. The Plaintiff’s taxation claim against B (1) conducted an investigation of capital gains tax on the transfer of the Daejeon Pung-gu Daejeon District C around 2003㎡ from May 23, 201 to June 3, 2011 with respect to B from May 23, 2011.
(2) On November 4, 2011, the Director of the Public Tax Office notified the payment deadline of KRW 558,801,850 as of November 30, 201 to B.
B. The officially announced value of land B, including each real estate listed in the separate sheet, was KRW 21,682,980 on June 201.
(2) As to the real estate listed in [Attachment 1, 2] No. 1, 2 (hereinafter “real estate”) in [Attachment 1, 2] to the Defendant, who is the births of his former wife D, the registration of transfer of ownership was completed on September 30, 201 by the Changwon District Court’s Jinju Branch Branch No. 28821, Jun. 20, 201; and the registration of transfer of ownership was completed on September 30, 201 by trade as the receipt of No. 47856, Sept. 30, 201
(3) On August 2, 2012, the Defendant sold 1 and 2 real estate Nos. 1 and 85 million won to E, and completed the registration of ownership transfer on the 27th of the same month.
(4) Meanwhile, on June 20, 2011, B concluded a mortgage agreement with the Defendant regarding the real estate listed in the [Attachment List No. 3] (hereinafter “real estate No. 3”) with the maximum debt amount of KRW 20 million, and on the same day, B concluded a mortgage agreement with the Changwon District Court No. 28823, Jun. 20, 201.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 6, purport of the whole pleadings
2. Determination as to the cause of action
A. The claim protected by the obligee’s right of revocation should, in principle, be created before the obligor performs a juristic act aimed at property rights with the knowledge that it would prejudice the obligee. However, there is a legal relationship that has already been formed at the time of the juristic act, and the claim is created based on such legal relationship in the near future.