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(영문) 서울고등법원 2015.01.14 2014나2025809

사해행위취소

Text

1. According to the amendment of the purport of the claim in the appellate court, the judgment of the first instance is modified as follows.

Reasons

1. Basic facts

A. On May 3, 2006, Plaintiff B sold D No. 111 (hereinafter “D real estate”) on the purchase price of KRW 885,00,000 during the period of Ansan-si to C on May 3, 2006, but on June 30, 2006, after underreporting the transfer price of KRW 500,000,00, the transfer income tax was paid only KRW 31,831,920 after underreporting the transfer price of KRW 500,00 upon filing a preliminary return of transfer income tax on June 30, 2006.

After that, the Plaintiff confirmed the under-reported return of B’s transfer value on January 2, 201, and notified B of the payment of KRW 200,766,240 of the capital gains tax omitted on January 31, 2012.

However, B did not pay the above notified amount by the above time limit, and accordingly, on March 25, 2013, the amount in arrears was 238,108,690 won, including additional dues (hereinafter “the capital gains tax of this case”).

B. On June 10, 201, Party B sold each of the instant real estate in KRW 530,000,000 (hereinafter “the instant sale”) to the Defendant (a husband of Party B, the Defendant’s wife, N, the husband of Party B,) who is the husband of the Sinnndo, (hereinafter “the instant transaction”).

At the time, with respect to the payment method of the above purchase price, KRW 75,00,00 of the above purchase price shall be offset against the same amount of loan claims against the Defendant or M, and KRW 350,000,000 shall be substituted by the Defendant’s acceptance of the secured debt of the right to collateral security (a debt of the same amount as that of the credit security (a debt of the same amount as that of the credit security of the credit security of the credit security) established on each of the instant real estate, and the remainder of KRW 105,00,000 was agreed that

Accordingly, the Defendant paid B totaling KRW 105,00,000 on June 10, 201, KRW 60,000,000 on July 5, 2011, and KRW 105,00,000 on December 15, 2011, and paid KRW 318,000,000 on December 7, 201 to the Ansan-nam Saemaul Bank of Korea on December 11, 201, and all obligations of KRW 35,00,000 on April 21, 201 with respect to each of the instant real estate exempted from liability. < Amended by Act No. 10813, Aug. 16, 2011>