beta
(영문) 서울고등법원 2015.06.25 2014나2034599

사해행위취소

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. Basic facts

A. On May 13, 201, B imposed capital gains tax, etc. on the Plaintiff B, B was divided into D 192 square meters in Gyeyang-gu, Soyang-gu (Seoul Metropolitan City D 413 square meters in Yangyang-gu, Yangyang-gu) on April 10, 2007 into D 192 square meters in size and E 221 square meters in size.

D large scale 192 square meters after division shall be referred to as "D land", and D large scale 413 square meters before division shall be referred to as "D land before division".

(2) On June 7, 201, the Plaintiff-affiliated Tax Office confirmed the fact of non-reporting of capital gains tax under B, and decided and notified on September 1, 2012, B of capital gains tax amounting to KRW 138,790,120 (hereinafter “instant capital gains tax”). < Amended by Act No. 11030, Sep. 1, 2011>

3) B is liable to pay national taxes of 174,878,570 won as of October 17, 2013, including the instant capital gains tax and its additional charges, as follows. The amount of delinquent local taxes notified as of March 2, 2008 on the date of notification of the year to which the relevant tax item belongs (the original comprehensive real estate tax shall be imposed on March 31, 2008, 405, 7603, 920, 920, 920 2 comprehensive real estate tax on February 1, 2008, 208, 160, 939, 310, 310, 310, 306, 310, 310, 310, 310, 45, 209, 305, 19, 205, 201.

B. The relationship between B and the defendant, division of property, etc.

1. B shall be paid to the Defendant as a division of property, and KRW 500 million shall be paid in installments by March 31, 2006 and KRW 400 million by October 31, 2006.

B If the payment of this installment is delayed, the delay damages calculated at the rate of 1.5% per month from the day following the date of each payment shall be paid in addition to the full payment.

3. If the compensation is paid before October 31, 2006 with respect to D’s land before partition, B shall prevail.