1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasons why the court should explain this part of the facts of recognition are as follows: (a) the payment deadline of 10 column 10 of the 3 pages of the judgment of the first instance (hereinafter “201 July 18, 201”) shall be “ August 15, 201”; and (b) the delinquent amount of No. 14 column “6,904,940” shall be “6,604,940”; and (c) the same shall apply to the corresponding part of the judgment of the first instance, except for the case where “6,604,940” as “6,60,940.

2. Determination

A. The taxation claim of this case is established between June 30, 2006 and June 30, 2010, the date on which the "the date on which the tax liability has been established" of each of the above Table, which is the time when the taxable period expires. Since all of them are prior to the date on which the gift contract of this case and the sales contract of this case were concluded, the taxation claim of this case against the Plaintiff C constitutes the obligee's right of revocation subject to the gift contract of this case and the sales contract of this case.

B. Comprehensively taking account of the evidence as mentioned above and the purport of the argument in Gap evidence Nos. 10 and 11, the gift contract of this case and the active property held by Eul at the time of conclusion of the contract for gift of this case were about KRW 5,3470,00,000,000 in total of the sales price of each real estate stated in the separate sheet No. 2,920,000 won in the separate sheet No. 2,920,000 as to each real estate stated in the separate sheet No. 6 of the aggregate of the officially announced value of each real estate stated in the separate sheet No. 1 through 5,693,95 won in the separate sheet No. 1 through 5,693,95 won in the separate sheet No. 2, and the purport of the entire argument as to Gap evidence No. 10 and No. 111.3470,000,000 won in excess of the market price of this case.