사해행위 취소 등[국승]
Revocation, etc. of Fraudulent Act
In the absence of special circumstances, the act of donation of real estate, which is the only property of the defaulted taxpayer, after the establishment of tax liability to the country which is the creditor, is a fraudulent act detrimental to the country which is the creditor.
Article 30 of the National Tax Collection Act Revocation of Fraudulent Act
1. Revocation of a donation agreement concluded on July 8, 2005 between the Defendant and Nonparty ○○○, ○○○-ri, 00-00 forest land of 2,524 square meters in the ○○○-ri, Jeonnam-gun, ○○○, ○○○○
2. The defendant shall execute to the non-party ○○ in Gwangju District Court 00 Branch of the Gwangju District Court on July 8, 2005 the procedure for the cancellation of ownership transfer registration completed by No. 19778 on the above real estate.
3. The costs of lawsuit shall be borne by the defendant.
Cheong-gu Office
The same shall apply to the order.
1. Facts of recognition;
[Ground for Recognition: Facts without dispute, entries in Gap evidence 1 through 4 (including paper numbers), the purport of the whole pleadings]
A. On the ground that Nonparty ○○○ filed a report by omitting credit card sales while operating a restaurant, the head of the tax office of the Plaintiff’s head of the tax office determined and notified the Plaintiff’s head of the tax office of KRW 00 of the global income tax amounting to KRW 3,620,050 on May 15, 2005, and the tax office of KRW 8,216,590 on global income tax for 2003, which was the due date for payment on August 31, 2005, respectively.
B. On July 8, 2005, the non-party ○○○○, the only property of which is the former ○○○○-gun, ○○○○○, ○○○, 00-00 forest land of 2,524 square meters (hereinafter “the real estate of this case”), entered into a contract of donation with the defendant, who is the same child, on July 8, 2005 (hereinafter “the contract of donation of this case”), and completed the registration of ownership transfer (hereinafter “the registration of ownership transfer of this case”) to the defendant on July 8, 2005, the Gwangju District Court rendered the registration of ownership transfer (hereinafter “the registration of ownership transfer of this case”).
2. Determination
According to the above facts of recognition, the act of ○○○, in which tax liability against the Plaintiff was established, donated the instant real estate, which is one of his sole property under excess of his/her obligation, to the Defendant, who is his/her birth, constitutes a fraudulent act detrimental to the Plaintiff, which is the creditor, barring any special circumstances, and the Defendant’s
As to this, the Defendant alleged that the instant real estate was a land that had been registered under the name of ○○ upon the death of ○○○○ upon the Defendant’s father’s purchase before the birth and the Defendant’s death in advance. The Defendant managed the instant real estate by inducing the Defendant to promptly transfer the ownership of his mother and ○○○○ to make the instant registration of transfer and do not have any intent to do so. As such, it is insufficient to recognize the said assertion solely on the basis of the written evidence Nos. 1, 2-1 through 4, 3-1 through 4, and 4-1 through 4, and 4-1, 3-2, and 4, and each written evidence No. 4, and otherwise, it is not acceptable to accept the said assertion.
3. Conclusion
Therefore, the gift contract of this case is revoked as a fraudulent act, and the defendant is obligated to implement the procedure for the registration of cancellation of ownership transfer registration of this case to ○○○ in order to restore the original state to its original state, so the plaintiff's claim of this case of this case