국세의 체납처분을 면하고자 배우자에게 지급한 현금증여는 사해행위에 해당함[국패]
Daegu High Court 2013Na21193 (No. 24, 2014)
Cash donation paid to the spouse to be exempted from the disposition on default of national taxes constitutes a fraudulent act.
The cash donation contract between the defendant and his/her spouse is made with the knowledge that it would prejudice the person who has the right to tax payment in order to be exempted from the disposition on default of national taxes. However, it cannot be said that the repayment of the deposit claim is unclear, and it should be included in active property.
Dismissal of Disorder in Trial
Article 30 of the National Tax Collection Act Revocation of Fraudulent Act
§ 406. Revocation of Civil Code
2014Da227652 Revocation of Fraudulent Act
Korea
KimA
Daegu High Court Decision 2013Na21193 Decided September 24, 2014
January 23, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or not to accept the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.