1. Revocation of a judgment of the first instance;

A remittance account shall be attached to the amount entered in the separate sheet between the defendant and B.

Basic Facts

A. B transferred a building and land located in Ansan-si on March 20, 1998, but did not report the transfer income tax. B did not report the corporate bonds interest, housing rental income, and real estate sales income, which were punished from March 20, 1996 to 2000.

B. On January 2, 2001, the head of the Suwon Tax Office under the Plaintiff-affiliated Tax Office notified the imposition of transfer income tax and the imposition of global income tax and value-added tax on November 30, 2001 by setting the payment period as the payment period of capital gains tax on January 30, 201. However, as of November 23, 2013, the amount of arrears as of November 23, 2013, including additional tax, exceeds KRW 120,481,530, including the amount of tax in arrears (see the details thereof).

B transferred the amount of KRW 5,00,000,000 on March 17, 2011, KRW 3,000,000 on March 18, 201, KRW 20,000 on June 5, 2011, KRW 18,680,00 on June 13, 201 to the Defendant’s account under the name of the spouse, the spouse of KRW 18,680,00 on June 13, 201.

No. 3,00,000 won evidence of the account in the name of the defendant as of March 17, 201, No. 2, No. 14, and No. 3,000,000 won as of March 18, 201, No. 3,000 won as of June 5, 2011, No. 33,000 won as of June 13, 2011, No. 33, 6,000 won as of June 13, 2011, No. 46,680,000 won as of June 12, 2011, No. 300 won as evidence of the account in the name of the defendant, No. 46,680,00 won in total, No. 680,000 won in New Bank G G, which was 32,60,000 won

D. B deposited money into each of the Defendant’s respective accounts as above and used money from the above account.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 7 (including each number, if any, hereinafter the same shall apply), Eul evidence 1 to 4, and the purport of the whole pleadings.

2. Judgment on the parties’ assertion

A. As to the Plaintiff’s primary assertion, the Plaintiff remitted the total of KRW 46,680,00 to the account in the name of the Defendant, the wife in excess of the obligation under B, which constitutes a fraudulent act and thus constitutes a fraudulent act, each of the above gift agreements shall be revoked. The Defendant shall restore the Plaintiff to its original state, and the Defendant shall restore the said KRW 46,680,00 to its original state.