사해행위취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The following facts may be found either in dispute between the parties or in full view of the entries in Gap evidence 1, 2, and 4 and the purport of the entire pleadings:
On December 1, 2012, the Plaintiff notified transfer income tax of KRW 153,516,920 to B, and the Plaintiff’s taxation claim against B was not paid by B, and the Plaintiff’s taxation claim against B reaches KRW 211,546,220 as of November 24, 2015.
B. On September 26, 2012, B completed the registration of transfer of ownership on October 2, 2012, 2012, on the following grounds: (a) the registration of transfer of ownership based on the purchase and sale promise was completed with respect to the land of Samsung-si (hereinafter “instant land”); and (b) the registration of transfer of ownership was completed on October 2, 2012.
C. On December 2, 2014, D completed the registration of transfer of ownership on the instant land to the Defendant on November 4, 2014.
2. The gist of the Plaintiff’s assertion B is that the Plaintiff: (a) borrowed KRW 40,00,000 from D to pay the above loan amount of KRW 40,000,000; (b) was exempted from the above loan amount of KRW 15,00,000; and (c) claimed that the Plaintiff transferred the instant land to D in return for the payment of KRW 10,000,000 in cash.
However, in fact, although B was entrusted to B without the intention to actually transfer the instant land to D, it was again entrusted to the Defendant after the termination of the title trust.
However, since a real estate title trust agreement and a title trust registration are null and void, the registration in the name of the defendant as to the land in this case is null and void, and the land in this case is owned by B.
Therefore, the defendant is obligated to complete the registration of ownership transfer based on the restoration of authentic title with respect to the land in this case, and the plaintiff needs to preserve the above registration of ownership transfer by subrogationing the defendant as the creditor B.
3. In full view of the respective descriptions of evidence Nos. 3, 4, 5, 6, 7, 8, and 9 as well as the overall purport of the pleadings, the Plaintiff under-reported the transfer income tax and bears a tax liability.