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(영문) 울산지방법원 2016. 04. 19. 선고 2015가단62806 판결

체납자가 조세채권의 납세의무가 성립한 상태에서 소유중인 부동산을 특수관계인에게 증여하여 책임재산이 감소 되었다면 사해행위에 해당함.[국승]

Title

If the property subject to liability has been reduced due to the gift of the real estate owned by the delinquent taxpayer to the specially related person when the tax liability becomes effective, it constitutes a fraudulent act.

Summary

Under the default of national taxes, the real estate owned by a person with a special interest in arrears was donated to the person with a special interest in arrears, and the real estate donation was the reason for the instant real estate donation.

Cases

2015 Ghana 62806 Revocation of Fraudulent Act

Plaintiff

Korea

Defendant

PostalAA

Conclusion of Pleadings

Pleadings without Oral Proceedings

Imposition of Judgment

April 19, 2016

Text

1. As to each real estate listed in the separate sheet between the defendant and the non-party friendlyB (*************)

The contract of donation concluded on October 0, 2013 shall be revoked.

2. The Defendant shall grant PD support to PB for each real estate listed in the separate sheet

In October 2013, 2013, the procedures for registration of cancellation of ownership transfer registration completed under No. 00000 will be implemented.

3. The costs of lawsuit shall be borne by the defendant.

Reasons

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);

Cheong-gu Office

The same shall apply to the order.

Cheongwon of the Gu

1. Relationship between the Defendant and the UB;

The defendant is the father of Non-Party B of the national tax in arrears (hereinafter referred to as "non-party B"). (No. 1)

certificate of family relation ("family relation certificate")

2. Details of taxation claims which are preserved claims; and

A. The Non-Party is a business entity who actually operates the business under the trade name of the non-party from 00:00 to 00:00 00 am to 00:00 am to 00 am to 00,000 (hereinafter the non-party business entity) as the type of construction/construction machinery rental business (hereinafter the non-party business entity). (A) 2; (b) 2. A business entity shall file a tax return in good faith in accordance with the relevant laws and regulations and pay the relevant national taxes voluntarily.

Despite the above business operation, the non-party has under-reported and under-paid national taxes due to such reasons as filing a report on the business performance from the 0th taxable period of the additional tax in 2010 to the 0th taxable period of the additional tax in 2011, filing a report on the business performance, and investigating the transaction order.

C. On October 0, 2010, the director of the tax office of the Plaintiff-affiliated 00 shall pay to the Nonparty the value-added tax of 0 won [the date on which the tax liability is established (the date on which the basic legal relationship is established) October 0, 201 pursuant to Article 21(1) of the Framework Act on National Taxes] on October 0, 201, the value-added tax of 0 won for which the payment period has been extended for the 0th taxable period (the date on which the tax liability is established) on October 0, 2010, and on October 0, 2011, the amount of value-added tax of 0 won for the 0th taxable period (the date on which the tax liability is established) for the 0th taxable period of value-added tax (the date on which the tax liability is established) for the 2010 taxable period and the amount of value-added tax has not reached the total amount of 30 won for the 20th taxable period including the amount of value-added tax paid on October 2010.

D. In addition, the head of the tax office under the Plaintiff’s umbrella did not notify the Nonparty of the determination of KRW 00 of the global income tax on the portion for which the return of global income tax for 2000 was made on October 0, 2010 at the due date. The head of the tax office under the Plaintiff’s umbrella did not notify the Nonparty of the determination of KRW 00 of the global income tax on the portion for which the return of global income tax for 2000 was made on October 0, 2010 at the due date, and did not pay KRW 0 of the global income tax on the portion for which the return of global income tax for 200 was made on October 0, 2013 at the due date, and the amount of the global income tax on the Nonparty’s global income tax amount, including additional charges, reaches KRW 00,000,000,000 including the amount of

E. Accordingly, national taxes imposed and not paid by the Nonparty, including additional dues during that period, shall consist of 0 additional tax (0,000 won and 0,000 won global income tax, and shall reach 0 won (amount of preserved claim). (A evidence 4)

3. Fraudulent act;

A. The Nonparty is the Nonparty’s lawsuit under the status that the duty to pay taxes related to the above preservation claim has been established.

The real estate listed in the attached list (hereinafter referred to as "the real estate, etc. of this case"), which is the only property of the debtor, is subject to the reduction of liability property by completing the registration of DD branch court and the registration of transfer of ownership to the defendant under the 2000.0.000 Receipt No. 0000 on the gift of October 0, 2010, and the non-party has become insolvent, and the plaintiff has become unable to obtain the satisfaction of the tax claim (1 to 4 "the entire registration certificate" of evidence No. 5).

B. The Nonparty: (a) simultaneously acquired the instant real estate by inheritance as of October 0, 200 (the cause of inheritance by inheritance on October 0, 2000); and (b) registered the ownership transfer at the same time; (c) the Nonparty is the father of the Nonparty, and the notified national taxes have not been paid up to now; and (d) thus, the Nonparty’s act of transferring the ownership of the instant real estate to the Defendant by gifting it to the Defendant does not pay national taxes notified to him; and (b) the disposition of transferring the ownership is a fraudulent act to be exempted from compulsory execution, such as the seizure

4. Intention and bad faith of the defendant;

The Nonparty would have known the Plaintiff at the time of registering the transfer of ownership due to donation of the instant real estate, etc., which is the only property owned by himself, under the formation of tax liability, to the Defendant, and the Defendant should be deemed to have known the Nonparty’s father of the fact that the donation was fraudulent act and the Nonparty’s intention of deliberation.

5. Whether the pertinent real estate is a well-grounded property

Plaintiff

the commissioner of the regional tax office under the jurisdiction of the commissioner of the regional tax office has investigated the property of the non-party for the

The real estate of this case, as shown in the "Integrated Analysis (Inquiry) of Taxpayer (Evidence A)" (Evidence A6)

It is the sole property.

6. The date on which he becomes aware of a fraudulent act;

Plaintiff

under the jurisdiction of the regional tax office, the tracking of delinquent taxpayer property and the public officials belonging to the local tax office are the Nonparty.

In order to execute a disposition on default, the delinquent taxpayer is selected as a person subject to tracking investigation on October 0, 200.

In the process of conducting a mountain tracking investigation, the registration of ownership transfer in the name of the defendant

He was aware of the facts made and the fraudulent act of the non-party.

7. Conclusion

In light of the above facts, the non-party shall own the real estate of this case to the defendant on the ground of donation.

It is known that the act of registration of transfer of rights will prejudice the plaintiff who is a national tax creditor in order to evade tax liability.

Article 406 of the Civil Act and the National Tax Act, since the plaintiff's act constitutes a fraudulent act.

In accordance with Article 30 of several Acts, the claims in this action have been made.