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(영문) 서울중앙지방법원 2012. 07. 12. 선고 2012가단5000870 판결

체납처분으로 인한 압류를 피하기 위하여 피고의 명의로 가등기 경료됨[국승]

Title

A provisional registration is made in the name of the defendant to avoid seizure due to a disposition on default.

Summary

A provisional registration made in the name of the defendant to avoid seizure due to a disposition on default is a registration of invalidity by false representation in conspiracy, so the tax authority may seek cancellation by exercising the subrogation right of the creditor.

Cases

2012 Provisional registration cancellation 5000870

Plaintiff

Korea

Defendant

AAAAA

Conclusion of Pleadings

June 14, 2012

Imposition of Judgment

July 12, 2012

Text

1. The defendant will implement the procedure for cancellation registration of each claim for transfer registration of ownership completed under No. 11623 on December 7, 2007 with respect to the real estate listed in the Schedule No. 1, 2, 3, and 6 of the attached Table No. 1, and the attached Table No. 4 with respect to the real estate listed in the annexed Table No. 2, which was completed on December 7, 2007 by the Chuncheon District Court No. 62362, and with respect to real estate No. 5 of the first real estate list No. 1, which was completed under No. 1162363

2. The costs of lawsuit shall be borne by the defendant.

Purport of claim

The same shall apply to the order.

Reasons

1. Indication of claim;

The reasons for the attached Form shall be as specified in the attached Form.

2. Judgment by public notice;

Article 208(3)3 of the Civil Procedure Act

Grounds of Claim

1. The plaintiff has a taxation claim of KRW 000, such as corporate tax, against the non-party BBA consulting company.

2. Defendant AAA corporation filed a registration of the claim for ownership transfer on the real estate in the attached Forms 1 and 2 from the above BBA consulting with respect to the real estate listed in the real estate list.

3. 소외 김QQ은 BB아티스컨설팅 및 피고 AAAAA의 실질적인 운영자로서 그에 대한 세무조사 과정에서 밝혀진 바에 따르면, 피고 AAAAA가 BB아티스컨설팅 으로부터 경료받은 위 가등기들은 모두 원고의 BB아티스컨설팅에 대한 체납처분으로 인한 압류를 피하기 위하여 형식적으로 경료한 것으로 밝혀졌다.

4. Therefore, the above provisional registration made in the name of Defendant AAA is a registration of invalidation by false conspiracy, and the plaintiff has caused the lawsuit of this case in order to seek cancellation by exercising the subrogation right of the creditor.