조세채권을 해하는 사해행위에 해당여부[국승]
Whether a fraudulent act detrimental to a taxation claim constitutes a fraudulent act
While the notice of tax payment was served and did not pay it, it can be recognized that active property was donated in excess of the amount in arrears and completed the registration of ownership transfer of this case. Therefore, there is no reflective evidence. Therefore, the act of donation of this case’s real property to the Defendant, his father, constitutes a fraudulent act detrimental to tax claims, and thus, should
§ 30. Revocation of fraudulent act
1. On October 30, 2004, the gift on October 30, 2004 between the defendant and Kim○○ shall be revoked.
2. The defendant will implement the procedure for the cancellation registration of transfer of ownership, which was completed in No. 52661 as of November 9, 2004 by the name registry office of the Suwon District Court for the registration of cancellation of transfer of ownership, with respect to the real estate listed in the attached Form 1 to Kim○○.
3. The costs of lawsuit shall be borne by the defendant.
The same shall apply to the order.
1. Basic facts
A. From June 17, 1992 to March 31, 2002, Kim ○, the Defendant’s mother, operated ○○○○-ro ○○○-ro 1 to 7-5.
B. On October 30, 2004, Kim ○ entered into a contract with the defendant, who was his father and wife, to donate the real estate listed in the Attachment No. 1 (hereinafter referred to as the "real estate in this case"). On November 9, 2004, on the above real estate, on November 9, 2004, the registration of transfer of ownership based on the above donation (hereinafter referred to as the "registration of transfer of ownership in this case") was made by the Suwon District Court No. 52661.
[Reasons for Recognition] No. 2, A’s evidence No. 3-1, 2, and the purport of the entire pleading
2. The parties' assertion
The plaintiff asserts that the act of donation of the real estate in this case to the defendant, who is his father, should be revoked as a fraudulent act against the plaintiff, and that the transfer registration of ownership in this case should be revoked due to restitution to the original state.
As to this, the Defendant did not know that Kim ○○ was delinquent in the value-added tax, etc. since he did not receive a notice of tax imposition from the Plaintiff at the time of the instant donation, the Defendant did not know that the said donation would prejudice the Plaintiff.
3. Determination
In full view of the overall purport of the pleadings in the statement No. 1-13, No. 1-5, No. 4-1-5, No. 5, No. 5-6, No. 7-1-5, and No. 8-6 in relation to the above ○○○○○○○○○○○○’s operation, as shown in the separate sheet No. 2, when the notice of tax payment by the ○○○○○○○○○○○○ or ○○○○○○○○○○○○, on the income tax and value-added tax to be established and paid voluntarily at the end of the taxable period as described in the separate sheet No. 1-13, No. 1-13, No. 4-1-5, No. 5, No. 5-6, and No. 8-1-6, and the whole purport of the pleading, he can be acknowledged that he donated the entire real estate of this case to the Defendant on Oct. 30, 2004.
4. Conclusion
The plaintiff's claim shall be accepted on the grounds of its reasoning.
1
Indication of Real Estate
Marking of one building: ○○○○○○○○ 1235-6 Alc and slick slock slocks
Multi-household housing with 2nd floor;
108.04 square meters per floor;
2 108.04 square meters for 2 stories
108.04m2
Details alklights, 2nd floor bricks
Indication of land which is the object of a site ownership: ○○○○○-dong 1235-6 Large 204.8 square meters
Display of a building for exclusive use: Walls No. 202 of the second floor No. 48.98 square meters
Indication of Site Ownership: 34.73/208.4 - Finally-
2
List of Delinquent Taxation
Items of Taxation
Year
Date of establishment of liability for payment
Deadline for payment
Amount in arrears (won)
Earned income tax
July 2001
on June 30, 2001
March 31, 2002
66,110
Value-added Tax
2. 199
December 31, 1997
April 30, 2001
3,089,620
1, 1999
on June 30, 1999
November 30, 2002
2,500,470
2, 200
December 31, 2000
November 30, 2002
3,610
1, 1999
on June 30, 1999
December 31, 2002
98,045,670
2, 200
December 31, 2000
December 31, 2002
83.900
201. 2
December 31, 2001
December 31, 2002
51.980
Global Income Tax
201.
December 31, 2001
August 31, 2002
2,118,870
4, 199
December 31, 1999
February 28, 2003
12,489,020
4, 199
December 31, 1999
January 31, 2004
26,370,290
1, 1997
December 31, 1997
February 28, 2003
7,272,510
202. 200
December 31, 2002
August 31, 2003
104,830
200.
December 31, 2000
August 31, 2001
4,488,630
Total
13 Cases
156,715,510
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