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. Basic facts

A. On September 4, 2014, D sold 2,113 square meters of the J warehouse site in Gwangju Mine-gu (hereinafter “instant warehouse site”). On December 1, 2014, D returned capital gains tax including local income tax, but failed to pay local income tax.

On February 4, 2015, the Plaintiff imposed KRW 35,678,420 on D local income tax.

(hereinafter “instant taxation claim”). B.

D On November 10, 2014, the Defendants, their children, are real estate listed in the separate sheet Nos. 1, 2, and 3 (hereinafter referred to as “each of the instant real estate”), and “the time when they are individually named” refers to the instant real estate.

the term "the gift contract of this case" in October 31, 2014, respectively.

(C) On October 31, 2014, the date of each gift contract of this case, D had an active share of 1/2 of the real estate of this case and 150,570,000 square meters in Gwangju Mine-gu, Gwangju. 35,678,420 square meters in total and 354,054,680 won in total and 389,73,100 won in national tax debt of this case and 354,054,680 won in total and 389,73,100 won in the determination of debtor's insolvency, which is the requirement for exercising the creditor's right of revocation, it is necessary to conclude that, in principle, a fraudulent act was committed prior to the occurrence of an act that can be viewed as a fraudulent act. However, in the near future, D had a legal relationship which is the basis for its establishment at the time of the fraudulent act, and there is no possibility that the debt of this case is established in the near future (see, e.g., Supreme Court Decision 2010181Do14.

each entry, the purport of the whole pleading

2. Determination

(a)the right to revoke the existence of the preserved claim;