사해행위취소[국승]
Revocation of Fraudulent Act
The gift of real estate to the defendant who intends to evade the disposition on default by the plaintiff (State) constitutes a fraudulent act.
Article 30 of the National Tax Collection Act (Revocation of Fraudulent Act)
1. The contract of donation concluded on March 14, 2006 between the defendant and Park ○○ shall be revoked with respect to 2/12 of each of the real estates listed in the separate sheet.
2. On March 23, 2006, the Defendant implemented the procedure for registration of cancellation of ownership transfer registration, which was completed by ○○○○○○○○○○ on March 23, 2006, with respect to two-halfs of each of the real estates listed in the separate sheet with respect to each of the real estates listed in the separate sheet.
3. The costs of lawsuit shall be borne by the defendant.
The same shall apply to the order.
1. Indication of claims: It shall be as shown in attached Form; and
2. Judgment without holding any pleadings (Articles 208 (3) 1 and 257 of the Civil Procedure Act);
Cheongwon of the Gu
1. Formation of secured claims;
The head of the ○○ Tax Office under the Plaintiff-affiliated Tax Office operated the ○○ Club and reported without reporting the special consumption tax, which belongs to January 2006, as listed below, but did not pay it until the day of filing the lawsuit.
(unit:,000 won)
Items of Taxation
Date of Notice
Deadline for payment
guidance.
Principal Tax
Education Tax
Additional Dues
Jinay
relevant documentary evidence
Special consumption tax
206.05.01
206.05.31
17,379
12,855
3,823
700
'06.01 Reversions
A 1-1
Business Income Tax
206.04.12
206.05.31
2,301
2,208
-
92
'05.12 Reversions
A1-2
Special consumption tax
206.03.03
206.031
3,000
2,121
693
182
'05.12 Reversions
A1-3
Special consumption tax
206.02.02
206.028
1,674
922
631
120
‘05.11 Reversion in November.
A1-4
Value-added Tax
206.03.10
206.031
3,660
3,513
147
'05.07 Reversions
A 1-5
Value-added Tax
206.04.03
206.04.25
1,827
1,733
93
'06.01 Reversions
guidance.
5,147
1,337
2. Occurrence of a fraudulent act;
On March 14, 2006, Nonparty 1 donated 2/12 of the shares in the real estate recorded in the attached list to the Defendant, who was gathered by ○○○○○○○○○○○ and the Defendant, for the purpose of evading the scheduled tax as above, and completed the registration of ownership transfer in the name of the Defendant.
3. The intention of an injury.
The non-party 1, who closed his business on May 17, 2006, reported without a special consumption tax, etc. for the special consumption tax for January 2006, and the non-party 1, who anticipated in advance the notification of a resolution of deferred correction and the disposition for arrears, such as the seizure of property and the public auction, etc., should be made to the defendant. The non-party 1, who completed the registration of the transfer of ownership for 2/12 of the shares in the attached list, led to the situation in which the plaintiff cannot obtain the satisfaction of tax claims.
4. Bad faith of the defendant
Nonparty 2 and the Defendant related to the mother and child, knowing that this share transfer constitutes a fraudulent act, acquired ownership by completing the registration of ownership transfer in his own name, 2/12 of the shares of the real estate recorded in the attached list.
Therefore, the defendant's act is likely to acquire the above real estate in bad faith for the purpose of undermining the plaintiff's right to the seizable real estate which the plaintiff had against Park ○○.
5. Conclusion
Therefore, the plaintiff needs to cancel the entire act of donation of 2/12 of the shares in the attached list for the preservation of the above bonds, and accordingly, the plaintiff sought to cancel the registration of transfer of ownership which the defendant acquired in bad faith and sought to recover ownership in the name of Park Jong-○ of the above non-party.