1.(a)

On October 2, 2013, it was concluded on October 2, 2013 with respect to the 3/9 shares of each real estate listed in the separate sheet between the defendant and B.

1. Basic facts

A. B transferred C Apartment 127 dong 2002 on July 31, 2009, but did not file a preliminary return of capital gains tax. Accordingly, the director of the tax office having jurisdiction over the payment period on January 1, 201, notified the payment period to B until January 31, 201, of KRW 8,650,410, which is the capital gains tax for the year 2009. The amount of the capital gains tax claim as of May 2, 2016, as of the instant lawsuit date, is KRW 15,137,920, including additional tax.

B. D A deceased on October 2, 2013, and the Defendant, E, and F, the spouse of D, jointly inherited D’s property.

(Shares of inheritance shall be B 3/9 shares, 2/9 shares for children, respectively).

B, on October 2, 2013, the Defendant, the E, and F agreed on the division of inherited property solely inherited by the Defendant with respect to each real estate listed in the separate sheet, and accordingly, the Defendant completed the registration of transfer of ownership based on the agreement on division of inherited property under Article 1331 of the Jung-gu District Court’s annual District Court Registry No. 1331 on February 2, 2016.

A total market value of each of the above real estate is approximately KRW 296,380,360. A total of the market value of each of the above real estate is about KRW 98,793,453 (hereinafter “B”) if the share of 3/9, which is the share of inheritance B, is multiplied by approximately KRW 98,793,453, and at the time of the consultation on the division of the above real estate, mortgage was not established regarding each of the above real estate at the time of the consultation on the division of the above real estate. On February 2, 2016, a collective collateral security was established with regard to each of the above real estate in the name of G, the debtor, the defendant, the maximum debt amount of KRW 300,000,00 in the name of G, and on March 30, 2016.

[Ground of recognition] The fact that there is no dispute, Gap 1 through 4, 6, Eul 1, 9-1, and the purport of the whole pleading

2. Determination

A. According to the facts based on the existence of the preserved claim, the Plaintiff’s transfer income tax claim against B was incurred prior to the agreement on division of the above inherited property and becomes the preserved claim against the right to revoke the fraudulent act.

(b) relating to fraudulent act and intent to injure one another.