1. As to shares in 2/7 of the real estate listed in the separate sheet:

A. It was concluded on July 20, 2017 between the Defendant and B.

1. Basic facts

A. The Plaintiff has a claim of KRW 170,125,400 for the total amount of KRW 30,361,610 for the second term portion of 207 (the due date of payment December 31, 2008) and the first term portion of 2008 (the due date of payment May 7, 2009) as the delinquent amount of value-added tax (the total amount of KRW 139,763,790 for the first term portion of 208).

B. The real estate indicated in the separate sheet (hereinafter “instant real estate”) was owned by the deceased C (hereinafter “the deceased”). The deceased died on June 30, 2017, and the deceased’s heir was D and B, the spouse of the Defendant and his/her child.

On July 20, 2017, Defendant, D, and B entered into an agreement on the division of inherited property (hereinafter “instant agreement on the division of inherited property”) under which the Defendant independently owned the instant real property, and completed the registration of ownership transfer in the name of Defendant on July 20, 2017.

C. B, at the time of the instant agreement on the division of inherited property, owned financial assets of KRW 44,473 with positive property besides the inheritance shares (2/7) of the instant real property (i.e., the E Bank 22,738 Won F Bank 4,002 G Bank 1,100 Won H Bank 9,830 Won Ha Bank 6,8030 Won, and the above A.

The plaintiff has been in excess of his obligations due to the burden of debt as described in the paragraph.

[Reasons for Recognition] Unsatisfy, each entry in Gap evidence 1 through 6 (including branch numbers), the purport of the whole pleadings

2. Determination

A. According to the above facts as to the establishment of the preserved claim, the Plaintiff has a tax claim equivalent to KRW 170,125,400 against B, and the above claim has already been generated prior to the agreement on division of the inherited property of this case, and thus, the Plaintiff becomes the preserved claim by the obligee’s right of revocation exercised against the Defendant.

B. The purpose of property rights is to determine the attribution of inherited property by either having the whole or part of the inherited property provisionally owned by each inheritor or having it performed as a new co-ownership relationship with respect to the inherited property, such as the establishment of a fraudulent act and intent to cause damage, etc., upon commencement of inheritance.