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 sum of KRW 1,226,649,90, and KRW 306,911,620,580,580,580,911,390, and KRW 990,90, on December 31, 2012, 306, 911, 620, 433, 972, and 720 capital gains tax on December 31, 2012, 2012, totaling 1,226,649,90, and KRW 306,911,620, 580, 91, and 390 of capital gains tax for the year 2012, as written below, shall be the sum of KRW 1,226,649,90 as indicated below.

B. On May 24, 2012, a sum of KRW 900,000,000 was withdrawn from the account of B’s disposal act, and the said sum was deposited into the Defendant’s account that was his own child on the same day.

[Ground of recognition] Facts without dispute, Gap evidence 1-3, 4, Gap evidence 3-1, 2, Gap evidence 6, the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The summary of the Plaintiff’s assertion that donated KRW 900,000,000 to the Defendant on May 24, 2012 constitutes a fraudulent act detrimental to the tax claim against B.

Therefore, the gift contract should be revoked, and the defendant, the beneficiary, is obligated to return to the plaintiff 900,000,000 won to the original state.

B. In order for the obligor to become a fraudulent act, the obligor’s act of disposing of his/her property should cause a decrease in the obligor’s whole property and thus, the obligor’s joint security should not be sufficient. In other words, the obligor’s small property should exceed the obligor’s active property.

(See Supreme Court Decision 2006Da59489 Decided September 7, 2007). The amount of non-property 1) 100,00,000 2) 120,000,000 3) 1,954,270 4 tax liabilities (the due date: September 30, 2012; December 25, 2012; 206,2405 tax liabilities (the due date: December 30, 207; 306, 306, 91,6205 tax liabilities (the due date: December 31, 2012; 308, 194, 306, 305 tax liabilities related to the 1945,306,306, 1948, 305, 1948, 206, 306, 3094, 305, 1947, 1945, 194