사해행위취소
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
1. Article 6(1) of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) provides that “The supply of goods shall be a delivery or transfer of goods on all contractual or legal grounds.”
However, in the case of a housing sale trust for which a business entity, a truster and a trustee, transfers the ownership of real estate due to a housing sale trust contract to a housing sale guarantee company, a beneficiary and a trustee, the sales guarantee company, as the sales guarantee company acquires the ownership of trust property from the business entity in accordance with the trust contract and disposes of the trust property on the premise of the transfer, and provides the goods. Thus, the mere fact that the sales guarantee company refunded the sale price to the seller based on the housing sale guarantee contract cannot be deemed to exist the supply of separate goods separate from the transfer of the original trust property, and there is a supply of goods to the opposite contractual party, which
(See Supreme Court Decision 2014Du13393 Decided June 15, 2017). 2. Review of the reasoning of the lower judgment and the record reveals the following facts.
A Co., Ltd. (hereinafter referred to as “B”) is an implementer who executed a business of constructing and selling the instant apartment in the Gwangju Mine District Co., Ltd. in around 2005, and the Defendant is a construction contractor of the said business that entered into a construction contract with B on April 19, 2007.
B. Around May 2007, the Korea Housing Guarantee Co., Ltd. (hereinafter “Korea Housing Guarantee”) concluded a sales guarantee contract on the apartment project of this case with the Korea Housing Guarantee Co., Ltd. (hereinafter “Korea Housing Guarantee”), and the Korea Housing Guarantee Co., Ltd. bears the responsibility to guarantee the buyer where the business cannot be continued due to reasons such as default and bankruptcy, and where the Korea Housing Guarantee Co., Ltd. takes the responsibility to guarantee the apartment project of this case.