2. The Defendant shall implement the procedure for the registration of cancellation of ownership transfer registration, which was completed on February 8, 2007 by the Incheon District Court, North Incheon District Court, North Mancheon Registry on February 8, 2007, with respect to the size of 10-○○-dong ○○○-dong, Incheon, 11683 square meters.

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

The following facts may be acknowledged, either in dispute between the parties, or in accordance with the evidence Nos. 1-1 through No. 21, and in full view of the whole purport of the arguments as a result of fact-finding with respect to the director of the Industrial Bank of Korea branch office.

A. On February 23, 1993, the non-party Kim Jong-dong operated the bicycle wholesale and retail business with the trade name of ○ ginseng, and from February 10, 2003 to February 28, 2007, the non-party Kim Jong-dong established the ○○ Global Co., Ltd. and operated the bicycle wholesale and retail business as one shareholder.

B. In selling goods by registering it as a seller at the Internet sales site (open Market) operated by ○○ Company, etc., the director of the North Incheon District Tax Office obtained information that one business operator distributes sales and omits taxes by using multiple Arabics, and conducted a tax investigation thereon.

C. Around January 18, 2007, the director of the North Incheon District Tax Office found that Kim ○ did not report the details of the sale on the Internet sales site operated by the ○○○○ Company, and sent by facsimile information about the explanation of taxation data to Kim ○○ and the ○○ Global Co., Ltd. by facsimile around January 18, 2007, and notified the correction and notification of global income tax, corporate tax, value-added tax, etc. around March and April 2007.

D. As of July 23, 2007, the filing date of the instant lawsuit, 2007. As of the business operator or the second taxpayer of the ○○ Global, Kim Dong is liable to pay a total of KRW 381,001,170 as listed below. Of the table below, the Nos. 8 through 19 are the details of arrears corrected and notified in relation to the sales of the Internet sales site (as of 1,2,4,6,6, 7, 10, 11, 16, 16, and 19 in the table below).

E. On February 1, 2007, Kim Jong-dong and Incheon ○○○○○○○○○○○, 113 square meters (hereinafter “instant real estate”) entered into a sales contract with the Defendant as KRW 340,00,000 (hereinafter “instant sales contract”), and on February 8, 2007, the Defendant completed the registration of ownership transfer with respect to the instant real estate under the receipt of the Incheon District Court North Incheon District Court North Incheon District Court’s receipt by 11683.

F. On November 9, 1992, the defendant married with the non-party ○ on March 20, 2007, but divorced on March 20, 2007. Kim ○ was the husband (Divorce on November 11, 2003) before the leapon, which had a marital relationship with the leapon, and the leapon and Kim ○○ engaged in mutual transactions while engaging in their own bicycle wholesale and retail business.

G. Meanwhile, around February 1, 2007, Kim ○ did not own any property other than the instant real estate.

2. The parties' assertion

A. Summary of the plaintiff's assertion

In light of the fact that the sales contract of the Plaintiff’s national tax claim was already established as of February 1, 2007, or there was a legal relationship that forms the basis for the establishment of the claim, Kim Jong-soo was aware that the act of disposing of the instant real estate constitutes a fraudulent act, and as long as the act of disposing of the instant real estate constitutes a fraudulent act, it is presumed that the Defendant, a beneficiary, is also presumed to be a fraudulent act.

B. Summary of the defendant's assertion

In light of the fact that from around 2003 to 2003, ○○ Kim was residing in China and could not know the details of the Plaintiff’s tax investigation, and that ○○○ was unaware of who is the Kim○○, ○○ did not have any intention of deception. Moreover, the Defendant provided ○○○, the husband, with approximately KRW 350 million as business funds ($ 385,405), and the Defendant purchased the instant real estate by getting back KRW 190 million while divorced, and was not in a position to know the fact of delinquency in Kim○○ Red. In light of the fact that the Defendant was not in a position to know the fact of delinquency in the payment of Kim○, ○○, the Defendant asserted

3. Determination

A. Determination on the cause of the claim

Pursuant to Article 21(1)1 and 7 of the Framework Act on National Taxes, the global income tax, corporate tax, and value-added tax have already been established at the time when the taxable period expires. According to the above basic facts, the head of North Incheon District Tax Office, through a tax investigation, found the fact that Kim ○, ○○ Global, etc. failed to report the sales on the Internet sales site from 2003 to 2004. It can be recognized that notice of payment of global income tax, corporate tax, and value-added tax was given on March 3, 2007 through the process of demanding explanatory data around January 2007. As such, the basic legal relations of the taxation claim of this case had already been established at the time of 203 and 2004 due to the omission of sales in ○○ Global, Co., Ltd., Ltd., and the fact that the taxation claim of this case was established in the near future following a series of procedures, such as correction procedure, and thus, it is highly probable that the taxation claim of this case was established.

In addition, the so-called obligor's bad faith, i.e., the obligor's awareness that the obligor cannot prejudice the obligee, which is the subjective requirement of the obligee's right of revocation, means that the obligor's act of disposal of the obligor's property reduced and the obligor's joint security of the claim is not sufficient or sufficient enough to satisfy the obligee's claim. Such recognition does not require the awareness that the obligor would prejudice the obligee's claim completely. It is presumed that the obligor's act of selling the real estate of this case, which is only the obligor or the obligor's second taxpayer of ○○○○ global, sold the real estate in excess of the obligor's debt, and converting it into money easily for consumption to the Defendant, which is the obligee, constitutes a fraudulent act unless there are special circumstances. Thus, barring special circumstances, the obligor's intentional intent is presumed to be presumed to be a fraudulent act as the obligor's beneficiary.

B. Judgment on the defendant's assertion

Since the defendant alleged that Kim Jong-ok had resided in the Jungcheon-dong Office in 2003, it was impossible to know the fact of the tax investigation by the director of the tax office of North Mancheon-do. Thus, it was argued that the defendant could not know the fact of the tax investigation by the director of the tax office of North Mancheon-do. Thus, there was no evidence to prove that Kim Jong-dae continued to stay in China at the time of the tax investigation by the director of the tax office of North Mancheon-do, and rather, according to the evidence Nos. 19 and Eul No. 2, it can be recognized that Kim Jong-ok was issued a certificate of gift for selling real estate at the office of Incheon ○○○-dong Office of ○○○○○○-dong, Incheon on Feb. 2, 2007. In light of the records of evidence No. 19 and evidence No. 2, it was reasonable to view that the employee of ○○○-dong, Kim Jong-dong, an employee of Kim Jong-man Kim, the defendant's husband, and the defendant's husband's sale of global income tax and omitted.

(2) Whether the defendant is a bona fide beneficiary

In light of the above facts, the defendant alleged that approximately KRW 350,000 ($ 385,405) was sent from his parents in March 2004 to KRW 207,00,000, KRW 200,000, KRW 700,000, KRW 700,000 were 70,000,000, KRW 207,000,000,000 were 70,000,000,000,000 KRW 70,000,000,000,00 KRW 70,000,000,000 were 70,000,000,000,000,00 KRW 27,000,000,000,000,000,000,000,00,000,00.

C. Sub-committee

Therefore, the sales contract of this case concluded between the defendant and Kim Jong-soo should be revoked as a fraudulent act, and the defendant is obligated to implement the procedure for cancellation registration of ownership transfer registration of this case as a restoration to its original state.

4. Conclusion

Therefore, the plaintiff's treatment of this case is justified and it is so decided as per Disposition.