The Defendants and D signed on December 21, 2018 with respect to 2/11 of the shares in the real estate listed in the attached list.

1. Facts of recognition;

A. D is delinquent in capital gains tax for the Plaintiff as indicated in the following table:

D

B. The deceased E (hereinafter referred to as “the deceased”) had a spouse D, Defendant A, Defendant B, and Defendant C as his child between the spouse F.

As the deceased died, on January 21, 2019, the deceased’s inheritors entered into an agreement on the division of inherited property (hereinafter “instant agreement”) with respect to the real estate indicated in the attached list, which is the inherited property of the deceased (hereinafter “instant real estate”). On January 23, 2019, the agreement on the division of inherited property that Defendant A succeeds to 4/10, Defendant B B/10, and Defendant C/3/10, and on January 23, 2019, the registration of ownership transfer had been completed as the grounds for the registration of the instant agreement.

C. D had been in excess of its obligation at the time of the conclusion of the instant consultation division agreement.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 7, purport of the whole pleadings

2. Determination as to the cause of action

A. In principle, even if the joint security against the general creditor has decreased because the debtor, who had already been in excess of his/her obligation, gives up his/her right to his/her inherited property while holding a divided agreement on the inherited property, constitutes a fraudulent act against the creditor.

(see, e.g., Supreme Court Decision 2007Da29119, Jul. 26, 2007). Meanwhile, barring any special circumstance, an obligor’s act of transferring real estate, which is one of his/her sole property, to another without compensation, constitutes a fraudulent act against a creditor, and barring any special circumstance, the obligor’s intent of deception is presumed and the burden of proving that the transferor did not have bad faith

(See Supreme Court Decision 200Da41875 Decided April 24, 2001, etc.). According to the facts acknowledged earlier, D in excess of his/her obligation is to waive 2/11 shares of inheritance among the real estate of this case, which is the only property inherited from the deceased, as property inherited from the deceased.