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(영문) 대법원 2013. 11. 14. 선고 2013다210909 판결

조세채무를 감소시키기 위해 유일한 책임재산인 부동산을 매매한 사해행위에 해당함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2012Na88381 (Law No. 16, 2013)

Title

a fraudulent act of selling real property, the sole responsible property of which is to reduce tax liabilities.

Summary

The act of a tax obligor to enter into a real estate sales contract, which is the substantially only responsible property between the defendant and others, constitutes a fraudulent act as an act of reducing joint security with other creditors including the plaintiff, and the intention to commit suicide and the defendant's bad faith is presumed.

Cases

2013Da210909 Revocation of Fraudulent Act

Plaintiff-Appellee

Korea

Defendant-Appellant

The AA

Judgment of the lower court

Seoul High Court Decision 2012Na88381 Decided August 16, 2013

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to the above Act and Article 5. It is so decided as per