사해행위취소
1. A real estate transfer contract concluded on March 15, 2013 between the Defendant and B regarding each real estate listed in the separate sheet.
1. Indication of claim;
A. The Plaintiff’s tax claim against B (right to preservation) 1 B is ① C miscellaneous land 7,711m2, ② 1407.82m2, ③ 65m2, 45m2, 5m2, 5m2, 90m2, 5m2, 45m2, 45m2, 60m2, 70m20, 300,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00
() On March 8, 2011, following the voluntary decision on commencement of auction (Tgu District Court H) on March 27, 201, the tax base of transfer income was knocked on March 27, 2012 and did not be paid after the final return on May 28, 2013. Accordingly, the head of the tax office of the East Daegu District Tax Office affiliated with the Plaintiff issued a non-payment notice to B of KRW 843,956,758 of transfer income tax for the year 2012 on October 31, 2013, but B did not pay the said amount, thereby failing to pay the said amount, the amount in arrears of transfer income tax for the year 2012 reverted to B is KRW 89,657,890 (hereinafter “instant tax claim”).
(2) The instant transfer real estate was deemed to have become the basis for establishing the instant tax claim prior to the date of the instant sales contract ( March 15, 2013), which was deemed to have been rendered a voluntary decision to commence the auction on March 8, 2011, and was highly probable as to the fact that the instant transfer real estate was based on the future, and that the relevant claim was created in the future. As the instant transfer real estate was successful on March 27, 2012, the relevant transfer income tax liability was abstractly established on March 31, 2012, and thereafter, the relevant probability was actually determined by the final return on May 28, 2013, and thus, the instant tax claim becomes the preserved claim for revocation of a fraudulent act.
B. B’s fraudulent act and intent of piracy 1 B entered into a contract on March 15, 2013 with the transfer value of each of the real estate listed in paragraphs 1 through 3 in the separate sheet at KRW 1,139,000,000, and the transfer value of each of the real estate is KRW 1,139,000,000, with the Seoul Central District Court No. 65231 on March 18, 2013.