1. As to real estate listed in the separate sheet:

A. Each gift agreement concluded on May 11, 2018 between the Defendants and C is concluded.

1. Facts of recognition;

A. On March 28, 2018, C submitted a transfer income tax return at the time of transferring “Cheongju-si and three parcels (hereinafter “instant real estate”). On August 31, 2018, C determined and notified C of KRW 109,258,520 as the due date for payment.

B. C did not pay the transfer income tax by the above payment deadline. At the time of the instant lawsuit, C’s arrears in the transfer income tax amount is KRW 124,135,620.

(hereinafter “instant capital gains tax claim”). C.

The defendants are children of C.

C On May 11, 2018, the Defendants donated each of 1/2 shares to the Defendants, respectively, real estate listed in the separate sheet (hereinafter “each of the instant gift agreements”). On the same day, the Defendants were 1-B on the same day.

The registration of ownership transfer, such as the entry, is completed.

C At the time of each gift contract of this case, the smallest property was in excess of the positive property.

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

2. Determination

A. In principle, it is required that a claim protected by the obligee’s right of revocation was created prior to the commission of an act that can be viewed as a fraudulent act. However, there is a high probability that at the time of the fraudulent act, there is a legal relationship which is the basis of the establishment of the claim, and that the claim is established in the near future in the near future, and in a case where a claim has been created by realizing the probability in the near future, the claim may also be the preserved claim of the obligee’s right

B. (See, e.g., Supreme Court Decision 2001Da81870, Mar. 29, 2002).

According to the above facts, C’s obligation to pay capital gains tax was abstractly established by transferring the instant real estate on March 28, 2018, and it seems highly probable that the instant transfer income tax claim was established in the near future.