1. A sales contract concluded on June 14, 2013 with regard to each real estate indicated in the indication of the attached real estate between the Defendant and B.

1. Basic facts

A. B, on May 30, 2013, sold to D and E the land equivalent to 931 square meters (hereinafter “instant taxable real estate”) in Gyeongcheon-si Kimcheon-do, the ownership of which was owned on May 30, 2013, and completed the registration of ownership transfer as the Daegu District Court receipt No. 13723 on June 10, 2013.

B. B filed a voluntary return on July 2, 2013, but did not pay capital gains tax following the transfer of the instant taxable real estate, and the head of Kimcheon-ju Tax Office issued a notice of payment on October 31, 2013 by setting capital gains tax of KRW 132,089,320 on October 9, 2013 as the payment period.

B did not pay the said capital gains tax (the amount in arrears including the amount in arrears of 18,228,300 won at the time of filing the instant lawsuit) not later than the closing date of the pleadings of the instant case.

C. On June 14, 2013, B and the Defendant concluded a sales contract with the Defendant to sell each real estate indicated in the indication of the attached real estate (hereinafter “instant real estate”).

(hereinafter referred to as "the instant sales contract"). On June 25, 2013, the Defendant completed the registration of ownership transfer on the instant real estate based on the said sales contract.

[Reasons for Recognition] Unsatisfy, Gap 1-4, 6, 7 evidence, the purport of the whole pleadings

2. Determination on fraudulent act

A. (1) The establishment of a preserved claim (1) requires that, in principle, a claim protected by the obligee’s right of revocation was created prior to the commission of an act that can be viewed as a fraudulent act; however, there exists a legal relationship that has already been based on which the claim was established at the time of such fraudulent act; and there is high probability as to the fact that the claim is established in the near future because of its legal relationship; and in the near future, where a claim has been created due to its realization in the near future, the claim may also become

This legal principle also applies to the taxation claims, so it has not yet been imposed specific at the time of fraudulent act.