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. The Plaintiff and the Defendant were born between C (D birth, death on February 21, 2010) and E (F birth, death on October 15, 2012). The Plaintiff is the mother and female, and the Defendant is the mother and male.

B. Gangnam-gu Seoul Metropolitan Government G and 102 Dong 302 (hereinafter “H apartment”) that entered into a sales contract in the name of C was transferred to a third party on June 16, 2005, and the transfer income tax was not reported thereon. Thus, the head of the East-gu District Tax Office affiliated with the Republic of Korea notified C of the transfer income tax of KRW 30,266,710 as the due date on January 7, 2010, although C did not pay the said transfer income tax, C did not pay the said transfer income tax, and on July 22, 2011, the delinquent amount by the time limit for payment is KRW 30,26,710.

C. On February 2, 2010, C entered into a contract with E to donate the ownership registration under the name of E on the grounds of donation on February 3, 2010 between Suwon-si, Suwon-si, Suwon-si, 1, 261 Dong 1704 (hereinafter “J apartment”), which was owned by C. Since the Korean National Red Cross (Seoul Central District Court Decision 2012Kadan57308, Dec. 20, 2012), the provisional attachment order on real estate was issued with respect to the above J apartment on January 2, 2013, the registration of provisional attachment was completed on January 2, 2013, the inheritance of the Plaintiff, Defendant, E, G’s femaleK, and the ownership transfer registration was completed on October 15, 2012.

On the other hand, Korea filed a lawsuit to revoke a fraudulent act with the Suwon District Court 201Kadan6547, which held that C’s transfer income tax claim of H apartment as the preserved right, against E to the effect that the said gift contract constitutes a fraudulent act. At the same time, the Suwon District Court 201Kadan5408, which filed a lawsuit to revoke a fraudulent act with the Suwon District Court 201Kadan540888. The said court accepted the Republic of Korea’s assertion on March 20, 2012, and revoked the donation contract concluded on February 3, 2010 between E and C within the scope of KRW 30,26,710 with respect to J apartment, and C revoked revoked the said contract within the scope of KRW 30,26,710, Apr. 25, 2012 as well as KRW 30,26,710 with the Republic of Korea on April 25, 2012