1. As to shares in 2/9 of the real estate listed in the separate sheet:

A. The Defendant and Nonparty B concluded on October 27, 2016.

1. Facts of recognition;

A. B is delinquent in the transfer income tax and comprehensive income tax for the Plaintiff as listed in the following table:

B

B. The deceased C (the deceased on April 29, 2016, hereinafter “the deceased”) left D, E, and B as his/her child between the Defendant, who is his/her spouse.

As the deceased died, on October 27, 2016, the deceased’s heir (the Defendant, D, E, and B) entered into an agreement on the division of inherited property (hereinafter “instant agreement”) with respect to the real estate listed in the separate sheet (hereinafter “instant real estate”) that is inherited by the deceased’s inherited property on his/her own, and on October 28, 2016, the ownership transfer registration based on the instant agreement on division was completed on October 28, 2016.

C. B had been in excess of the obligation at the time of the conclusion of the instant agreed division agreement.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 12 (including branch numbers in case of additional number), the purport of whole pleadings

2. Determination as to the cause of action

A. In principle, even if the joint security against the general creditor has decreased because the debtor, who had already been in excess of his/her obligation, gives up his/her right to his/her inherited property while holding a divided agreement on the inherited property, constitutes a fraudulent act against the creditor.

(see, e.g., Supreme Court Decision 2007Da29119, Jul. 26, 2007). Meanwhile, barring any special circumstance, an obligor’s act of transferring real estate, which is one of his/her sole property, to another without compensation, constitutes a fraudulent act against a creditor, and barring any special circumstance, the obligor’s intent of deception is presumed and the burden of proving that the transferor did not have bad faith

(See Supreme Court Decision 200Da41875 Decided April 24, 2001, etc.). According to the facts acknowledged earlier, B, which is in excess of the obligation, is inherited shares among the real estate of this case, which falls under one’s sole property and inherited from the deceased.