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(영문) 대법원 2014. 11. 13. 선고 2014다219057 판결

(심리불속행)체납자의 부동산 매매예약 및 지상권 설정은 사해행위에 해당함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court Decision 2013Na2032510 decided July 15, 2014

Title

(C) The reservation to purchase and sell real estate and the establishment of superficies by the delinquent taxpayer shall constitute a fraudulent act.

Summary

(b) The reservation to sell and purchase real estate and the establishment of superficies for the delinquent taxpayer constitutes a fraudulent act.

Related statutes

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

Cases

2014Da219057 Revocation of Fraudulent Act

Plaintiff

Korea

Defendant

OOOO for a limited liability company

Imposition of Judgment

November 13, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

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.