1. The judgment of the first instance court, including an expansion and a modified claim of the plaintiff at the trial, shall be modified as follows:

1. Basic facts

A. On December 1, 2011, B, who is the Defendant’s father, entered into a sales contract with the Defendant to sell the instant real estate owned by B at KRW 211,00,000 (hereinafter “instant sales contract”) and on December 28, 201, the Suwon District Court’s Seosung registry office was received on December 28, 201, and completed the ownership transfer registration based on the instant sales contract (hereinafter “instant transfer registration”) with the Defendant on December 28, 201.

B. The Plaintiff has the following taxation claims against B (hereinafter “each of the instant taxation claims”).

Nos. 77,727,080 31, March 8, 2012, 201 of value-added tax that was imposed on December 31, 201 on December 31, 201, 201, 20,206, 590 2, 2011, the due date for payment of value-added tax of 1 December 31, 201;

C. At the time of the instant sales contract, on July 14, 201, the establishment registration of the instant real estate was completed with the debtor H, the maximum debt amount of KRW 180,000,000, and the establishment registration of the collateral security holder Samsung Fire Marine Insurance Co., Ltd. (hereinafter “Tsung Fire”) (hereinafter “instant collateral security”).

At the time of the instant purchase and sale contract, B’s active property was KRW 21,00,00, KRW 352,002,00,000, KRW 867,000, KRW 218,000, KRW 2188,000, KRW D’s land building; KRW 87,36,400, KRW 80,000, KRW 8014,180,000, KRW 873,434,434,400, KRW 873,434,400, and KRW 350,000, KRW 150,000, KRW 10,000, KRW 100,000, KRW 100,000, KRW 100,00, 00, 00, and KRW 205,00, 00, 00, 000, 00.

[Ground of recognition] Unsatisfy, A(1) through (3)