1. The contract of donation concluded on November 8, 201 between the Defendant and B shall be revoked.

2. The defendant shall pay 257,000,000 won to the plaintiff.

1. Facts of recognition;

A. On September 9, 2011, B sold real estate (hereinafter “instant real estate”) including the Daegu-gun, Daegu-gun, and its ground buildings (hereinafter “instant real estate”), and completed the registration of ownership transfer in the name of buyer on November 8, 201.

B. On November 8, 201, the Defendant, a legal spouse of B, received KRW 257,000,000 from the buyer as a check or as a remittance from the buyer to his financial account.

(hereinafter “instant donation”). C.

B did not report and pay the transfer income tax following the transfer of the instant real property.

(hereinafter “instant capital gains tax”). D.

Accordingly, on March 31, 2014, the Nam Daegu Tax Office, under the Plaintiff, notified the police officer B to pay KRW 373,137,540 of the transfer income tax of this case until March 31, 2014. However, B did not pay it until now. As of September 2, 2015, the amount of arrears in the transfer income tax of this case in B around September 2, 2015, the amount of arrears in the transfer income tax of this case in the amount of KRW 447,018,760 (= principal tax = 373,137,540 additional charges of KRW 73,81,220).

E. B was in excess of debt at the time of the instant donation, such as the instant real estate sales price, other than the instant real estate sales price, without active property, and is currently insolvent, such as there is no other property.

[Reasons for Recognition] Unsatisfy, Gap 1 to 6

2. Determination

A. Although it is required that a claim protected by the obligee’s right of revocation has arisen prior to the commission of an act that can be viewed as a fraudulent act in principle, it is highly probable to the effect that at the time of such fraudulent act the legal relationship has already arisen, and that a claim should be established in the near future by virtue of such legal relationship. In the near future, where a claim has been created due to its realization in the near future, the claim may also become a preserved claim of the obligee’s right of revocation. This legal principle is true in the case of a tax claim.