사해행위취소[국승]
Revocation of Fraudulent Act
It is presumed that the gift to his or her his or her his or her father causes in a situation that can not be7 or her national taxes, thereby constituting a fraudulent act.
Article 30 of the National Tax Collection Act Revocation of Fraudulent Act
1. The contract of donation concluded on August 29, 2004 with respect to each share listed in the separate sheet between the defendant and non-party ○○ on August 29, 2004 shall be revoked with respect to each share listed in the separate sheet, and with respect to two shares listed in the separate sheet, it shall be revoked within the limit of KRW 13,940,040, and with respect to three shares listed in the separate sheet, it shall be revoked within the limit of KRW 3,14,594.
2. The defendant shall be the plaintiff.
A. As to the shares indicated in the separate sheet No. 1, 4, and 5, ○○ District Court ○○○○○ Branch ○○○ Registry of September 3, 2004, each registration procedure for cancellation of ownership transfer registration completed under No. 66022 on September 3, 2004;
B. The amount of 17,084,634 won and 5% interest per annum shall be paid from the day following the day when the judgment is finalized to the day of full payment.
3. The plaintiff's remaining claims are dismissed.
4. One-six of the costs of lawsuit shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.
The contract of donation concluded on August 29, 2004 with respect to each of the shares in the separate sheet (hereinafter each of the shares in this case) between the defendant and the non-party ○○○○○○ Branch of the ○○○○ Branch of the ○○○ Branch of the ○○○ Branch of the ○○○ Branch of the ○○○ Branch of the ○○○ Branch of the ○○○ Branch of the ○○○ Branch of the ○○○ Branch of the ○○○○ Branch of the ○○○○○○ Branch of the ○○○○○○○ on September 3, 2004, shall be revoked. The defendant shall pay to the plaintiff 25,063,380 won
1. Basic facts
A. Nonparty 25,383,590 won (additional dues 1,370,70 won), 7,324,000 (additional dues 395,480), 7,08,550 won (additional dues 382,770), 4,168,170 won (additional dues 225,060 won), 3,112,560 won (additional dues 168,070 won), 3,262,320 (additional dues 176,140 won) for the year 2001, 7,324,500 (additional dues 3,06,140 won) for the taxation period 2002 (additional dues 176,140 won), 36,638,405 (additional dues) for the 2005 taxation period (additional dues 396,405,6385,6396,965,465,205)
B. The above ○○○ was the ownership of each of the shares in this case owned by it (the officially announced price as of January 1, 2005 is KRW 85,00,000/metres, KRW 2,3 shares in each of 140,000/metres, and KRW 258,000/metres; KRW 39,426,910 in each of the shares in 4 shares in 20,450,227 in each of the shares in 4,613,161, KRW 478,00, and KRW 5 shares in each of the shares in this case (the officially announced price as of January 1, 2005 is KRW 3,067,866 in each of the shares in this case); and the ownership transfer registration was completed on August 29, 2004 in each of the shares in this case on the ground of this.
C. At that time, the establishment registration of a mortgage was completed on December 10, 1994, with respect to the instant shares 1, 4, and 5, with the maximum debt amount of KRW 30 million, and with respect to the instant shares of KRW 1, 5,000,000,000 for the right to collateral security (right to collateral security (right to collateral security) Kim Jong-○). Thereafter, with respect to the instant shares 2, and 3 shares, each ownership registration was completed on December 13, 2004 for the exchange on December 10, 204
[Reasons for Recognition] Uncontentious Facts, Gap2-1-5, Purport of the whole pleadings
2. Determination
A. In the instant case where there is no proof as to the existence of property other than each of the instant shares to the above ○○○○, the gift of each of the said shares to the Defendant, who is his/her parent, led to the occurrence of a shortage in national tax joint security and thereby making it impossible to fully collect national taxes. As such, the said donation contract between this ○○ and the Defendant on August 29, 2004 constitutes a fraudulent act and the Defendant’s bad faith is presumed to be the beneficiary.
In regard to this, the defendant argued that the defendant only thought that he did not lose his parent's property only to the male birth, and that he only donated each of the shares of this case from the mother to the extent of the distribution of the property with the marriage of the male birth, and that he was out of the country and was unaware of the fact of default. However, the testimony of the witness Na○○ is difficult to recognize the good faith, and since there is no other evidence to acknowledge this, the above argument by the defendant is rejected.
B. As to the method and scope of revocation of the fraudulent act
As seen earlier, the contract of gift dated August 29, 2004 constitutes a fraudulent act and thus revoked. However, even if the above acknowledged facts are met, the amount of national tax claims to be preserved by revocation shall be limited to 50,339,190 won, excluding value-added tax of 9,526,690 won for the year 205 in which liability to pay taxes arises after fraudulent act, and shall be limited to 53,057,410 won for the total sum of 2,7182,220 won, 1,45,410 won. Accordingly, each registration shall be revoked in its entirety with regard to the shares of 1,4,50 and 5, as described in Disposition 2 and Disposition 3,972,766 won for the amount of national tax claims to be recovered, 304,300 won for the total amount of shares to be refunded, 406,300 won for the amount of shares to be distributed to the Defendant.
3. Conclusion
Therefore, the plaintiff's claim is justified only within the scope of the above recognition, and it is so decided as per Disposition.