1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The plaintiff in relation to the parties is a creditor who has a taxation claim against B, and the defendant is believed to be B.

B. B did not pay the Plaintiff’s global income tax for the year 2013. Accordingly, the director of the tax office of Namgu affiliated with the Plaintiff notified the Plaintiff to pay global income tax of KRW 26,214,690 to B by July 31, 2018. B (hereinafter “instant D”) on November 12, 2013, the Plaintiff sold KRW 12,843 square meters of the Daegu Northern-gu Seoul Northern District Corporation for KRW 3,450,000 (hereinafter “instant land”). From November 12, 2013 to February 29, 2016, the director of the tax office of Namgu affiliated with the Plaintiff notified the Plaintiff to pay global income tax of KRW 26,214,690 by July 31, 2018.

Since B did not pay the above capital gains tax, the director of the Namgu Tax Office notified B of the payment of the total capital gains tax of KRW 928,029,990 (=918,403,020 + KRW 9,626,970) by July 31, 2018.

3) B does not pay the said global income tax and capital gains tax until the filing date of the instant lawsuit. The details of arrears on each of the above taxes imposed by the Plaintiff against B as of March 12, 2019, listed below, are as follows:

C. B, on February 29, 2016, in excess of the obligation of B’s disposal, deposited KRW 160,000 from its account as a check, and issued the check to the Defendant. On March 3, 2016, the Defendant deposited the check into the Defendant’s account.

Grounds for Recognition: Facts without dispute, Gap 1, Gap 2 evidence 1, Gap 3 through Gap 5, and