1. It was concluded on May 14, 2012 between the Defendant and Nonparty B as to each real estate listed in the separate sheet Nos. 4 and 5.

On May 14, 2012, B entered into a real estate exchange agreement with C on the exchange value of each real estate listed in Section 1, 2, and 3 of the [Attachment List Nos. 1, 2, and 3 (hereinafter “suspected real estate”) and each real estate listed in Section 4, 50 million (hereinafter “each of the instant real estate”) listed in the [Attachment List Nos. 3 and C owned by C (hereinafter “each of the instant real estate”).

On May 14, 2012, B donated each of the instant real estate to the Defendant, one’s wife, to whom C was transferred (hereinafter “instant gift contract”), and on May 24, 2012, the registration of ownership transfer in the name of the Defendant was completed with respect to each of the instant real estate, and on July 2, 2012, the registration of ownership transfer in the name of C was completed.

Plaintiff

On February 4, 2014, the superintendent of the competent tax office issued a notice to pay capital gains tax of 90,644,90 won for the year 2012, by setting the due date for payment on February 28, 2014 as the reason for the exchange contract with respect to real estate to B on February 4, 2014. The amount of arrears as of March 18, 2015, including additional charges, is KRW 106,417,090, including additional charges.

On April 30, 2009, the registration of creation of a mortgage (hereinafter referred to as the “mortgage of this case”) in the name of the debtor C and the maximum debt amount of 390 million won in the name of the National Bank Co., Ltd. was completed on April 30, 2009, and the registration of establishment of a mortgage (hereinafter referred to as the “registration of establishment of a mortgage of this case”) was cancelled on May 24, 2012 immediately after the completion of the registration of establishment of ownership transfer under the name of the defendant. At the time of cancellation, the amount of the secured debt of this case was KRW 267 million.

On the other hand, at the time of the donation contract of this case, B bears the duty to complete the registration of transfer of ownership with respect to the real estate in Yongsan-si, and there were no specific assets other than each of the real estate of this case, while the above exchange contract was subject to the above tax liability

[Ground of recognition] Facts without dispute, Gap 1-9, 11 evidence, and the purport of the whole pleadings.