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1. Between the Defendants and E
(a) Shares 2/13 of the real estate listed in Schedule 1, 5, and 10 and Schedule 2, 3.
Reasons
1. Basic facts
A. From December 31, 200 to March 31, 2003, E was in arrears with global income tax and value-added tax, and was in arrears with total 404,996,170 won as of July 11, 2016.
B. On July 11, 2016, E’s spouse G, children E, Defendant C, D, Defendant A, and B, who are the heir of F, made an agreement on July 11, 201 on the real estate listed in the attached list owned by F (hereinafter “instant real estate”) in the attached list 1, 7, 10, 12, and 15, among the real estate listed in the attached list owned by F (hereinafter “instant real estate”), among the real estate listed in the attached list No. 2, 3, 4, 8, and 11, the real estate listed in the attached list No. 2, 3, and 4, and 1/3, among the real estate listed in the attached list No. 2, 3, and 11, the real estate listed in the attached list No. 6, was owned by Defendant D, and the real estate listed in the attached list No. 3, 5, and 1/3,000 for each of the Defendants’ ownership transfer registration.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 5 (including virtual number), Eul evidence No. 7, the purport of the whole pleadings
2. Determination on the claim for revocation of fraudulent act
A. (1) The Plaintiff’s national tax claim amounting to KRW 404,996,170 against E (hereinafter “instant national tax claim”) constitutes the preserved claim amounting to the obligee’s right of revocation.
(2) The Defendants asserted that this case’s national tax claim has expired by prescription.
Under Article 27 of the Framework Act on National Taxes, the national tax claims shall expire by five years from the day following the due date for payment, and Article 47(2) of the National Tax Collection Act provides that the attachment of real estate, etc. conducted by the head of a tax office shall also have effect on the delinquent amount of national taxes for which the statutory due date under Article 35(2) of the Framework Act on National Taxes has arrived before the ownership of the attached property is transferred. The purport of the above provision is to