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(영문) 부산고등법원 2015.11.19 2014나52902

사해행위취소

Text

1. The part regarding the defendant in the judgment of the first instance shall be revoked;

2. The separate sheet between C Co. and the Defendant shall be set out.

Reasons

1. Basic facts

A. The director of the Ulsan District Tax Office under the Plaintiff’s control of C Co., Ltd. (hereinafter “C”) imposed and collected corporate tax amount of KRW 69,010,392 on the ground that C did not pay the declared amount of corporate tax on May 2, 2013 (the date of establishing the tax liability), corporate tax of KRW 4,000,000 (the date of establishing the tax liability on December 31, 2009), corporate tax of KRW 30,000 on the grounds that the declared amount of tax was not paid after filing a revised return of corporate tax for 2010 (the date of establishing the tax liability; December 31, 2017; 20,000 won (the date of filing the tax liability); and 310,000 won (the date of establishing the tax liability); and 210,010,000 won (the date of filing the returned amount of tax on December 31, 2011) on the grounds that the returned amount of tax was not paid.

B. On August 7, 2012, C sold the real estate to D (hereinafter “D”) for KRW 5,780,000,000,000, and its ground-based factory buildings, E, F, G, H, I, and I land owned by Ulsan-gun, Ulsan-gun, Seoul-do, G, H, and I land (hereinafter “instant real estate”).

C. On March 22, 2013, C entered into a contract with the Defendant, who is the largest shareholder, director, and representative director of the said company, to transfer the claim amounting to KRW 760,00,000, out of the real estate purchase price claim of the said company D, to the Defendant (hereinafter “instant transfer contract”).

[Ground of recognition] Unsatisfy, A(1) through (3)