(심리불속행)체납자의 부동산 매매예약 및 지상권 설정은 사해행위에 해당함[국승]
Seoul High Court Decision 2013Na2032510 decided July 15, 2014
(C) The reservation to purchase and sell real estate and the establishment of superficies by the delinquent taxpayer shall constitute a fraudulent act.
(b) The reservation to sell and purchase real estate and the establishment of superficies for the delinquent taxpayer constitutes a fraudulent act.
Article 30 of the National Tax Collection Act Revocation of Fraudulent Act
2014Da219057 Revocation of Fraudulent Act
Korea
OOOO for a limited liability company
November 13, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not acceptable or not to exclude the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.