I prefer to say "Timing occurs" rather than "Time exists". I don't really say "Time does not exist". I say instead "The activity of timing occurs, and the term 'time' is simply the abstract noun that refers to the number that we read off our timing device". I understand the activity of timing, as I do it often. I claim that time t is defined as s/v (distance/velocity). Distance and velocity don't need definitions because we can look and see greater and smaller distances and objects moving at faster and slower velocities. BTW, the math works out just as fine with definition t=s/v as it does with alleged definition v=s/t, since they are mathematically equivalent.