1. On November 20, 2015, the gift agreement concluded between the Defendant and B on real estate stated in the separate sheet shall be revoked.

2.

1. Basic facts

A. B of the Plaintiff’s taxation claim against B is in arrears with a total of KRW 49,907,080 as set out below as of April 10, 2017.

B. On November 20, 2015, B entered into a donation contract with the Defendant, who is the only owner of the apartment (hereinafter “instant apartment”) with respect to the real estate listed in the attached list, which is the only owner of the apartment (hereinafter “instant apartment”), and completed the registration of ownership transfer as described in the Defendant’s name on the same day.

C. The market price of the apartment of this case was 345,00,000 won around the date of entering into the donation contract of this case.

[Ground for Recognition: Facts without dispute, Gap evidence 1 through 4, each entry of evidence 6, purport of whole pleadings]

2. Determination

A. 1) In full view of the purport of evidence No. 4 and the whole pleadings as to whether B’s insolvent, the active property No. 345,00,000 can be acknowledged as follows at the time of entering into the gift agreement of this case. ① The Defendant asserted that B has a claim amounting to KRW 311,919,000 against Nonparty C, and thus, the above claim should be reflected in B’s active property. The obligor’s active property should be excluded in calculating the amount of the claim even if the total amount of the real estate and the claim exceeds the creditor’s amount of the claim at the time of disposing of the property, barring any other special circumstance, even if there is no real property value, and if the property is a claim, it should be reasonably included in the property (see, e.g., Supreme Court Decision 201Da31531, Dec. 31, 2012).