1. The plaintiff's claim is dismissed.

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

1. Presumed factual basis

A. On July 26, 2005, C (former name: D) completed the registration of transfer of ownership on the grounds of sale on July 8, 2005 with respect to F Miscellaneous land 1,257 square meters in Gangdong-gu Seoul Metropolitan Government, G miscellaneous land 1,025 square meters in G miscellaneous land, and H miscellaneous land 1,025 square meters in Gangdong-gu, Seoul, and filed a report of transfer income tax on May 27, 2006 with the transaction value of KRW 418,00,000 in total.

B. On June 10, 2016, the Plaintiff deemed the actual transaction price of the above sale as KRW 1,450,000,000 and notified C of the correction of the local income tax (including the additional tax) accrued in 2005, the Plaintiff notified C of the correction of KRW 87,416,930 (including the additional tax).

(hereinafter “instant taxation disposition”). C.

On the other hand, C completed the registration of ownership transfer on April 27, 2016 to the Defendant, who is the spouse, based on the donation on the same day.

[Reasons for Recognition] Unsatisfy, Gap 1-3, Eul 4, the purport of the whole pleadings

2. The Plaintiff asserted that C’s claim for the above local income tax under the instant taxation disposition against C was a preserved claim, and that the gift contract concluded between C and the Defendant on April 27, 2016 constituted a fraudulent act, and sought revocation and reinstatement, as stated in the purport of the claim.

3. First, we examine whether the Plaintiff’s claim for the revocation of the fraudulent act in this case exists the above local income tax claim against C as to the preserved claim of this case.

Article 30-4 (1) of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 2010) sets the exclusion period for the imposition of local taxes.

In other words, local taxes may not be imposed after the lapse of five years from the date on which they can be imposed (No. 3): Provided, That where a taxpayer evades, is refunded or reduced local taxes due to fraud or other unlawful acts, 10 years (No. 1), and where a taxpayer is unable to impose local income tax or local consumption tax because he/she fails to file a tax base return within the statutory due date of return.