체납자가 이 사건 부동산을 증여한 것은 체납처분 및 강제집행을 면하기 위한 사해사실 및 사해의사가 있었다고 봄.[국승]
It seems that a delinquent taxpayer donated the real estate of this case to a delinquent taxpayer had an intention of death and death to be exempted from the disposition of default and compulsory execution.
It seems that the gift of the instant real estate by a delinquent taxpayer had the intention of death and injury to be exempted from the disposition of default and compulsory execution, which will arrive in the future with respect to his default.
Article 30 of the National Tax Collection Act Revocation
2014 Ghana 15593 Revocation of Fraudulent Act
Korea
OraA
Pleadings without Oral Proceedings
March 18, 2015
1. The contract of donation concluded on December 3, 2013 between the defendant and the lowestB regarding each real estate listed in the separate sheet shall be revoked.
2. The defendant will implement the procedure for the registration of transfer of ownership on each real estate listed in the separate sheet to the largestB by reason of revocation of fraudulent act.
3. The costs of lawsuit shall be borne by the defendant.
Cheong-gu Office
The same shall apply to the order.
1. Indication of claim;
The reasons for the attached Form shall be as shown in the attached Form.
2. Applicable provisions;
Judgment without Oral Proceedings (Article 208 (3) 1 of the Civil Procedure Act)
Cheongwon of the Gu
1. The relationship between the defendant and the non-party largestB
The defendant is the honor of Non-Party B of national tax in arrears (hereinafter referred to as "Non-Party B").
(A) Certified copy of the resident registration card of No. 1, and the family relation certificate of No. 2
2. Details of taxation claims which are preserved claims; and
A. The Nonparty is a business operator who has operated a metal product manufacturing business in the name of "CC industry" at No. 418-3 from 15, 2006 to 24, 2014, OO also from OOO-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O.
B. Although the business entity has faithfully filed a tax return in accordance with the relevant statutes and voluntarily reported and paid relevant national taxes, the Nonparty was subject to the investigation from December 02 to December 21, 2013 (the period subject to the investigation: 1.01 to December 31, 2011) Masan Tax Office on the operation of the aforementioned business (the period subject to investigation: the period subject to investigation: 1.01 to December 31, 201).
Therefore, on January 31, 2014, the director of the tax office affiliated with the plaintiff issued a notice of correction to the non-party on 3 cases of the global income tax for 2009, the global income tax for 2010, and the global income tax for 2011, OOOOO(the date on which the basic legal relation is established is referred to as the date on which the liability for tax payment is established under the above Table 1), but the amount of national tax in arrears, including the additional dues during the period, has reached 3 OOOO(hereinafter referred to as "the tax claim of this case") (the date on which the basic legal relation is established).
o. 21 October 201, 2014
Sub-Items :
E =
Date of establishment of tax liability
Deadline for payment
Notice Tax Amount
(unit: won)
Amount in arrears
(unit: won)
Global Income Tax
209
December 31, 2009
.01.31
OOO
OOO
Global Income Tax
2010
December 31, 2010
.01.31
OOO
OOO
Global Income Tax
2011
December 31, 201
.01.31
OOO
OOO
Consolidateds
OOO
OOO
3. Reduction of liability property and fraudulent act;
A. The Nonparty: (a) established the basic legal relationship of the taxation claim related to the above preserved claim; (b) predicted that the global income tax will be notified in the near future in the near future; or (c) reduced the liability property by completing the ownership transfer transfer registration to the Defendant on the Masan Branch Branch of Changwon District Court on December 3, 2013, on the ground of the donation contract as of December 3, 2013, on the Masan Branch of the Changwon District Court, as of December 64753, which was received on December 3, 2013; and (d) thereby, the Plaintiff could not obtain satisfaction of the tax claim (Article 7-1 and 2 of the Evidence No. 7).
B. The high probability that the national tax of the above high amount will be notified is realized in reality by notifying the head of the above tax office of national tax in accordance with the table 1, "2." and "B." but the non-party does not pay the high amount of national tax notified until now (in case of the Supreme Court Decision 2002Da42957 delivered on November 8, 202).
C. The Nonparty’s act of transferring the ownership of the instant real estate to the Defendant on the ground of donation is not a national tax notified to him, but a fraudulent act to avoid compulsory execution, such as seizure of the instant real estate due to the disposition of national tax in arrears, in view of the following: (a) the Nonparty could have anticipated that the instant real estate will continue to be owned and whose national tax would be notified; and (b) the transferee of the instant real estate due to donation was the Nonparty’s wife’s wife, and the notified national tax was not paid up to now.
4. Whether the debts are in excess;
A. At the time of the fraudulent act on December 3, 2013, the Nonparty’s active property is given OOE as shown in Table 2.
List
Property owned
Land Category
Area
officially announced value (won)
1
OO also OOO-gu OO-dong 606-1
Answer
64 square meters
OOO
2
OO also OOO-gu OO-dong 607-9
(2010.6.15 POdong 607-2)
Answer
145С
OOO
3
OO also OOO-gu OO-dong 607-2
Buildings
alternative:
18.51㎡
262С
OOO
Total
OOO
The amount of the non-party's tax liability was in excess of the amount of the obligation as an OOOO member. [A evidence 7-1, 2's entire certificate, A-1, 2's evidence 8-1, 8-2's whole certificate, A-9's evidence 9's data status list such as the property of the non-party in arrears (National Tax Service's electronic data), A-1-4's evidence 10's individual land price confirmation];
5. Intention and bad faith of the defendant;
The Nonparty was aware that the underlying legal relationship of the duty to pay taxes was established in the near future, and that it would have predicted that the global income tax would be notified in the near future, or that the instant real estate, which is one’s own property, would have been harmed at the time when the transfer of ownership was registered for the reason of donation to the Defendant. The Defendant should have known the Nonparty’s wife of the fact that the donation was fraudulent act and the Nonparty’s intention to harm.
6. The date on which he becomes aware of a fraudulent act;
Busan District Tax Office under the Plaintiff-affiliated District Tax Office was issued on October 21, 2014 the entire certificate of registration of the instant real estate in the course of conducting an investigation to track the hidden property and to execute the disposition on default against the Nonparty by the public official under its jurisdiction, and it became aware of the fact that the instant real estate was registered in the name of the Defendant, and that it was acquired the Nonparty’s fraudulent act.
7. Conclusion
In light of the above facts, the non-party’s act of transferring ownership to the defendant on the ground of the donation contract of this case constitutes a fraudulent act, which is an act of knowing that it would prejudice the plaintiff who is a national tax creditor in order to evade tax liability. Thus, the plaintiff is bound to file this lawsuit, such as the purport of the claim, in accordance with Article 406 of the Civil Act and Article 30 of