1. The inherited property on June 26, 2015 as to shares of 2/11 of each of the respective real estate listed in the separate sheet between B and the Defendant.

1. Facts of recognition;

A. B is a national tax liability of KRW 4,225,380, global income tax on February 28, 2010; KRW 19,738,650, global income tax on January 31, 2012; and KRW 4,866,950, global income tax on September 10, 2014, totaling KRW 28,860,980 (hereinafter “national tax liability of this case”).

B. C was killed on April 17, 2015 and his heir was found to have B, D, E, and net F (G, children, their heir, H, and I).

C. On June 26, 2015, the heirs of the network C, including the Defendant, concluded an agreement on the division of inherited property (hereinafter “instant division agreement”) with respect to each real estate listed in the separate sheet, which is the trust property of the network C (hereinafter “each real estate of this case”).

Accordingly, on July 6, 2015, each registration of ownership transfer in the name of the defendant was completed. D.

At the time of the instant split-off consultation, B’s property at the time of the instant split-off consultation is a car with Kanman (4,050,000 won at the market price) and 3,50 shares of J Co., Ltd. (in December 5, 201, the appraised value is deemed dissolved pursuant to Article 520-2(1) of the Commercial Act and cannot be calculated as shares of a company deemed dissolved and terminated on December 5, 2014). On the other hand, it is a state of excess of national tax liability.

[Ground of recognition] Facts without dispute, entries in Gap evidence 1 to 5 (including each number), the purport of the whole pleadings

2. Determination

A. According to the facts of the establishment of the fraudulent act, the Plaintiff’s national tax claim against B is the preserved claim against the right to revoke the fraudulent act.

In addition, the instant division agreement constitutes a fraudulent act that constitutes a case where B, a debtor in excess of the debt, renounced 2/11 shares of each of the instant real estate, which are inheritance shares, and thus falls short of the extent equivalent to B’s specific shares of inheritance, and thus, constitutes a fraudulent act that causes the reduction of joint security against general creditors, and the Defendant’s intent of injury is presumed to be the beneficiary.