1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. B: (a) On February 18, 201, transferred 3,098,000,000 won in respect of land and G ground-based buildings (hereinafter “instant real estate”) on 10 lots, including land in Jin-si, and 101, 102, and 402, including land in Jin-si, to purchase the site for creating an industrial complex (hereinafter “on-site iron”); (b) on the same day, transferred 292,00,000 won as down payment; and (c) on March 11, 2011, transferred 2,481,00,000 won as intermediate payment; and (d) on December 7, 2012, transferred 325,000,000 won as the remainder of real estate for consultation on ownership on October 31, 2012, each of which was made on the same day under the name of Hyundai Building on the same date.

B. As to the transfer of the instant real estate, the Plaintiff imposed capital gains tax on B on March 11, 2013, KRW 382,303,862; KRW 18,780,591; KRW 22,843,34; KRW 1,05,300; and KRW 424,983,087,00,000 (hereinafter “instant tax claim”); and current arrears are KRW 477,532,110,00,00.

C. B transferred KRW 262,00,000 on March 23, 2011 to the account of the Defendant, the husband (i.e., KRW 10,000,000), KRW 40,000 on May 9, 2012, KRW 160,000 on December 16, 200, KRW 26,000 on December 24, 2012, KRW 48,000,000 on the aggregate (hereinafter “the instant money”).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 5 (including branch numbers, hereinafter the same shall apply) and the purport of whole pleadings

2. Existence of the preserved claim and whether it exceeds the debtor's obligation;

A. Although the existence of the preserved claim and the claim protected by the obligee’s right of revocation are, in principle, arising prior to the commission of an act that can be viewed as a fraudulent act, there is a legal relationship that has already been based on which the claim was established at the time of such fraudulent act.