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(영문) 서울북부지방법원 2017.12.07 2014가합25966

사해행위취소

Text

1. The contract of donation concluded on July 15, 2014 between the defendant and B shall be revoked.

2...

Reasons

1. Basic facts

A. The Defendant and B are married couple.

Value-added tax on November 30, 2013 on November 30, 2014; 11,046; 416; 330 on February 30, 2013; the Do salary-added tax on December 31, 2014; 11,125; 780 on February 31, 2013; 11,046; 400 on December 31, 2013; 2013. Do salary-added tax on December 31, 2014; 2014. 17; 15; 930; 930; 2.2. 30 on December 31, 2013; 30 on December 31, 2014; 2015; 13. 8.38; 15. 8.37, Dec. 31, 2013;

B. B was delinquent in the payment of value-added tax as listed below, on June 30, 2014, reported KRW 148,836,151 of the global income tax for the tax year 2013, and on November 3, 2014, the amount of the tax in arrears as of November 3, 2014, including the additional dues, is KRW 218,501,520 as follows:

(hereinafter “instant taxation claim”). C.

B entered into a contract with the Defendant on July 15, 2014 (hereinafter “instant real estate”) under which the title transfer registration was completed to the Defendant on July 17, 2014.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 5, 8, 9, Eul evidence 3, the purport of the whole pleadings

2. Determination as to the cause of action

A. The amount of delinquent local taxes incurred prior to the scope of the preserved claim and the additional charges incurred thereafter may be the preserved claim of the obligee’s right of revocation. Thus, the amount of delinquent local taxes 218,501,520 won shall be the preserved claim of the obligee’s right of revocation.

The Defendant asserted that the Plaintiff’s global income tax amounting to KRW 159,757,080 (including additional dues) of the Plaintiff’s instant tax claim against KRW 20,761,416 in 2013 was erroneous, and that it was merely KRW 20,761,416 in fact. However, the above global income tax was voluntarily reported by B, and there was no decision of correction or revocation regarding the disposition of imposition. Therefore, the Defendant’

B. The separately assessed value of B’s property at the time of entering into the instant donation contract.