체납자가 채무초과상태에서 배우자에게 양도대금 증여한 행위는 사해행위에 해당함.[국승]
It constitutes a fraudulent act by which a delinquent taxpayer donated money to his/her spouse in excess of his/her liability.
The act of a delinquent taxpayer's donation of transfer proceeds to his spouse in excess of his/her liability constitutes a fraudulent act, and at the same time, it is presumed that the debtor's will to commit
Article 30 of the National Tax Collection Act
2013 Gohap 10109 Revocation of Fraudulent Act
Korea
o
January 23, 2014
February 20, 2014
1. Each gift agreement between the defendant and △△△△△△, concluded on July 4, 2008, signed on August 6, 2008, signed on August 8, 2008,owon, signed on August 8, 2008, andowon, signed on August 21, 2008, shall be revoked within the scope ofowon.
2. The defendant shall pay 5% interest per annum to the plaintiff at the rate of 5% from the day following the day when this judgment is finalized to the day of complete payment.
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;
Attached Form 3 is as shown in the "Cause of Claim".
2. Judgment by public notice (Article 208 (3) 3 of the Civil Procedure Act).