1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. Facts of recognition;

A. B was operating a personal business entity with the trade name “C”, and was notified from March 2010 to June 2012 that total of KRW 194,892,870 (hereinafter “instant tax claim”) of global income tax and value-added tax as stated in the attached Table of Default should be paid among the 12 cases, but did not pay it.

B. B shared 1/2 shares of the real estate listed in the separate sheet (hereinafter “instant real estate”) with the Defendant, the spouse, but on October 5, 2010, the ownership transfer registration (hereinafter “instant ownership transfer registration”) was completed on the ground of the same day donation under Article 46813 of the Seoul Western District Court’s receipt as to the instant real estate (hereinafter “instant real estate share”) owned by the Defendant on October 5, 2010.

C. At the time of the donation contract of this case, B did not have any property other than the claim for return, such as deposit of KRW 77,321,633 in aggregate with the real estate share of KRW 240,000,000.

B immediately after the instant donation contract was concluded, on October 13, 2010, filed a report on the closure of the said “C”.

[Ground of recognition] The fact that there is no dispute, Gap evidence 1-1, Gap evidence 2-1, Gap evidence 2-2, Eul evidence 3-1 to 7-7, the purport of the whole pleadings and arguments

2. The Defendant asserted that, since the Plaintiff, who had the authority to inquire about the property B prior to the merits, was subject to seizure of the property B on October 22, 2010 and October 28, 2010, the existence of the fraudulent act in this case or the cause for cancellation was known at that time, and accordingly, the lawsuit in this case filed one year after that time expired has expired, is unlawful.

The "date when the creditor becomes aware of the cause of revocation", which is the starting point for the exclusion period in exercising the creditor's right of revocation, means the date when the debtor becomes aware of the fact that the debtor had committed a fraudulent act while being aware that it would prejudice the creditor.