채무자(체납자)의 토지 양도에 따른 소득세 납세의무가 이 사건 증여 이전에 성립되었음[국승]
The liability to pay income tax from the transfer of land by the debtor was established prior to the donation of this case.
The obligation to pay the income tax to be paid by preliminary return is established on the last day of the month in which the amount forming the tax base occurs, and the transfer income tax on the transfer of land is stipulated as the income tax to be paid by preliminary return. Since the obligor’s tax liability for income tax on the transfer of land was established prior to the donation of this case, the donation of this case constitutes a fraudulent
2012 Ghana 1177 Revocation of Fraudulent Act
Korea
AAAA Final Session
October 10, 2012
December 7, 2012
1. The contract for the gift of April 14, 2010 entered into between the GuB and the Defendant with respect to the real estate listed in the separate sheet shall be revoked.
2. The Defendant shall comply with the procedure for registration of cancellation of ownership transfer registration completed on April 20, 2010 by the Daejeon District Court Budget Office (Seoul District Court Budget Office), which completed on April 20, 2010 as the receipt No. 8186.
3. The costs of lawsuit shall be borne by the defendant.
The same shall apply to the order.
1. Basic facts
A. On February 25, 2009, the formerB transferred OO 000 m2, 494 m2, and 16 m2, to CC, etc. The head of the tax office having jurisdiction over the transfer of 000 m2,000 m2, and the formerB did not pay the transfer income tax corresponding to 200 m209 m2.
B. Meanwhile, on April 20, 2010, the formerB entered into a gift agreement with the Defendant on the real estate stated in the separate sheet (this subparagraph) and completed the registration of ownership transfer for the gift of this case (hereinafter referred to as the "registration of ownership transfer") on April 20, 2010 by the Daejeon District Court Budget Office No. 8186 on April 20, 2010.
[Evidence] The facts without dispute, Gap evidence 1, 2, Gap evidence 1, 3 evidence 1, 2, 4 evidence 4-1, and 2, and the purport of the whole pleadings
2. Determination
A. Determination on the cause of the claim
According to Article 21(2)2 of the Framework Act on National Taxes, the obligation to pay income tax paid by preliminary return is established on the last day of the month in which the amount that serves as the tax base occurs, and under Articles 105(1) and 106(1) of the Income Tax Act, capital gains tax on the transfer of land is stipulated as income tax to be paid by preliminary return. Accordingly, the obligation to pay capital gains tax on the transfer of land under Article 105(1) and 106(1) of the Income Tax Act is established on February 28, 2009, which is the transfer of the instant donation. Therefore, barring any special circumstance, the instant donation is a fraudulent act against the creditor, and in this case, the former BB may be confirmed to have committed a fraudulent act with the intent to prejudice the plaintiff, barring special circumstances, the Plaintiff may seek against the defendant to cancel the instant donation by exercising the right of revocation,
B. Judgment on the defendant's defense
The Defendant asserted that the real estate listed in the separate sheet was trusted in title to the formerB by the Defendant, but the former B had the real estate listed in the separate sheet due to the delinquency in capital gains tax and placed in the name of seizure in the name of the real estate to be seized and transferred its ownership in the form of donation. However, even according to all the evidence submitted by the Defendant, it is insufficient to recognize that the real estate listed in the separate sheet was in title trust to the formerB, and there
3. Conclusion
The plaintiff's claim is accepted.