1. It is concluded between the Defendant and B on May 27, 2013 as to one half of the real estate listed in the separate sheet No. 1.

1. Facts of recognition;

A. The director of the budget office under the Plaintiff-affiliatedd Tax Office imposed value-added tax and business income tax of KRW 188,589,800 in total, as shown in the attached Table 2 B of Disposition on Default, on B, which operates the private enterprise C.

B. The Plaintiff conducted a tax investigation on B from May 20, 2013 to June 14, 2013.

C. B and the Defendant shared 1/2 shares of each of the real estate listed in the separate sheet No. 1 (hereinafter “instant real estate”) from September 8, 2006 to September 22, 1982. However, on May 27, 2013, during the pertinent tax investigation period, B donated the Defendant the above 1/2 shares of the instant real estate (hereinafter “instant shares”) among the instant real estate, which is one of one’s own property (hereinafter “instant shares”), and completed the registration of transfer of shares as stated in Section 2 of the Disposition No. 2 before the Defendant due to the said gift contract.

After that, B and the defendant confirmed the intention of divorce by the Busan District Court 2013No. 2185, and completed the report of divorce on November 20, 2013.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2 and 4, the purport of the whole pleadings

2. According to the facts of the determination as to the cause of the claim, on May 27, 2013, B, at the time of the conclusion of the instant gift agreement, was liable to the Plaintiff for tax liability of KRW 188,589,80,00, which is the time of the conclusion of the instant gift agreement. However, as seen above, B, who bears a large amount of tax liability against the Plaintiff, donates the share in the instant dispute, which is the only property of the Plaintiff, to the Defendant, and accordingly, transfers the share transfer registration, and thus becomes insolvent, constitutes a fraudulent act detrimental to the Plaintiff, the obligee, barring any special circumstances

Therefore, the contract of this case shall be cancelled unless there are special circumstances, and the defendant shall be obligated to implement the procedure for cancellation registration of the transfer registration of shares in Paragraph 2 of this case to the B as a result of restitution to its original state.

3. Judgment on the defendant's assertion