1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The defendant's main grounds for appeal citing the judgment of the court of first instance are not significantly different from the defendant's assertion at the court of first instance [the defendant's bona fide intent against the fraudulent act of this case, etc. by the defendant], and even if the evidence submitted at the court of first instance (each of the evidence Nos. 7 through 10 and part of witness B, etc. by the evidence submitted at the court of first instance) is presented to this court, the fact-finding at the court of first instance and the judgment of

Accordingly, the reasoning of the judgment of this court is as follows: (a) the attached Table 2 attached to the judgment of the court of first instance shall be dismissed in the attached Table 2 of the judgment of this court; and (b) the following grounds are the same as the reasons of the judgment of the court of first instance, except for the addition of the “judgment on the defendant’s assertion” under Article 420 of the

2. Judgment on the defendant's assertion

A. Regarding B's insolvency, the summary of the argument is that not only the Plaintiff's taxation claim at the time of the fraudulent act in this case was not specifically determined but also the additional tax is unfair. Thus, it cannot be viewed as a passive property against B. Furthermore, in view of B's active property such as insurance money, refund money, deposit claim, etc., as long as it is obvious that B's active property exceeds the passive property at the time of the fraudulent act in this case, it cannot be deemed that B was insolvent at the time of the fraudulent act in determining whether B's insolvency, which is the requirement to exercise the right of revocation. (2) However, in principle, it is necessary to deem that the passive property, which is the object of B's active property, was generated before the fraudulent act was committed. However, there is a legal relationship that has already been established at the time of the fraudulent act, and there is a high probability that the debt is established in the near future, based on its legal relationship, and in the event that the debt is actually realized in the near future, the debtor's property also becomes liable.