1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Determination as to the cause of claim

A. The Plaintiff’s assertion has a tax claim of KRW 54,694,040 against C, and C, on April 4, 2017, when the amount of the said tax exceeds the obligation due, donated the said amount to the Defendant by remitting the total amount of KRW 15,00,000 to the Defendant.

This constitutes a fraudulent act detrimental to the plaintiff, who is a creditor, and thus, the above gift contract is revoked, and the defendant is obligated to pay the plaintiff 15 million won to restore to its original state.

B. In order for the obligor to have concluded a donation contract with a false or false conspiracy with respect to money remitted to another person’s deposit account, it should be interpreted that, above all, there is a mutual agreement between the obligor and another person with respect to the grant of money transferred as such through such a false or false conspiracy so that it can be reverted to another person ultimately.

And the burden of proof on this is the creditor who asserts that the above remittance act is a fraudulent act subject to the creditor's right of revocation.

On the other hand, in the event of a transfer of money to another person's deposit account, the transfer may be based on a variety of legal causes. In order to avoid tracking a taxation authority, etc., a person with a certain personal relationship consented or understood that he/she should transfer money to his/her own deposit account, knowing that he/she should transfer money to his/her own deposit account.

Unless there exist any special circumstances, it cannot be readily concluded that the remitter and the account holder have objectively agreed to grant the remittance amount free of charge to the account holder, barring any special circumstance.

Where a deposit account is opened after undergoing a real-name verification procedure under the real-name verification system, it shall be done except in extenuating circumstances.