At the request of exchange change in the trial, 2/13 of each of the real estate listed in the attached Table shall be apportioned.

1. Basic facts

A. The Plaintiff’s claim B against the network B (hereinafter “the network”) defaulted on the Plaintiff’s tax of KRW 49,129,710 in total by January 2019 as follows:

Serial Tax payment period of global income tax on November 30, 2017, 47,231, 100, 39, 975, 6307, 255, 470 on December 31, 2016, 2016, comprehensive real estate tax on December 31, 2017; 1,089, 630, 32, 680, 376, 3076, 307, 300 aggregate of 49,129, 710, 841, 841, 5607, 288, 208, 208, 2016.

B. The deceased’s disposal of the instant real property, and whether the deceased’s debt exceeded at the time, 1) on July 18, 2018, the deceased’s share 2/13 (hereinafter “instant real property”) among each real property listed in the separate sheet around July 18, 2018.

A) As to the instant disposition, a donation contract is concluded with the Defendant, who is a ductal student (hereinafter “instant disposition”).

() On July 27, 2018, the Daegu District Court’s Gun Branch of the District Court completed each registration of ownership transfer under No. 7414 on July 27, 2018 (hereinafter “instant registration of ownership”).

(2) On July 2018, active property of the Deceased is KRW 22,391,975 in total value of the instant real estate, KRW 11 million in rank, financial assets of KRW 2,172,767 in total, and KRW 35,564,742 in total.

On the other hand, around that time, the deceased’s tax liability against the Plaintiff was in excess of KRW 49,129,710.

(C) The taxation claim was already formed prior to the instant disposition.

The deceased’s death and Nonparty C died on May 14, 2019. On June 26, 2019, C, the deceased’s spouse, reported the qualified acceptance under the Seoul Family Court Decision 2019Mo4641, and on August 26, 2019, the deceased solely succeeded to the deceased upon the acceptance of the said report.

[Reasons for Recognition] The facts without dispute, Gap evidence 1 to 2, Eul evidence 3 (including each number in case of additional number; hereinafter the same shall apply) and the purport of whole pleadings

2. The gist of the grounds for appeal shall be the defendant.