1.The judgment of the first instance shall be modified as follows:

The real estate indicated in the attached list between the defendant and the non-party B.

1. Basic facts

A. B, as the representative of a corporation C, failed to report KRW 716,835,790 on the principal’s recognized bonus in 201, and received a notice of change in the amount of income from the head of Seogu Tax Office around September 25, 2013.

Since then on May 22, 2014, the head of the same Daegu District Tax Office decided and notified 271,654,867 won of global income tax for the year 201 based on the amount of the above recognized bonus, but did not pay it. As of May 31, 2014, the amount of national taxes in arrears in B as of May 31, 2014 reaches KRW 283,064,350 including additional tax (hereinafter “instant disposition imposing global income tax” and “instant tax claim”).

B On May 20, 1985, the Defendant reported marriage with the Defendant on May 20, 1985, and on June 30, 2014, the Defendant reported divorce with the Defendant.

C. On March 27, 2014, B entered into a sales contract (hereinafter “instant sales contract”) with the Defendant on the real estate listed in the separate sheet (hereinafter “instant real estate”) and completed the registration of ownership transfer as the receipt of the Daegu District Court’s registration No. 85135 on April 28, 2014.

At the time of the instant sales contract, the instant real estate was the only real estate owned by B, and B was in excess of its liabilities.

The market value of the instant real estate at the time of the closing of the oral argument in the trial room is KRW 190,000.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 6 (including each number; hereinafter the same shall apply), Eul evidence Nos. 1, 6 and 7, and the purport of the whole pleadings

2. The parties' assertion

A. On April 23, 2014, the Plaintiff’s assertion that the head of the Dong-gu Tax Office transferred the instant real estate, which is the only property of the principal, to the Defendant, the spouse of the general creditor, in order to prepare a review table of the taxpayer’s opinions prior to the instant tax imposition disposition. This constitutes a fraudulent act causing shortage in common security among the general creditors, and the instant sales contract is concluded.