체납자는 현재 무자력자로서 사해행위에 해당함[국승]
Every delinquent taxpayer is currently insolvent and constitutes a fraudulent act.
Despite the fact that there is a large amount of arrears, in order to avoid the disposition on default, real estate is not registered intentionally, and the delinquent is currently not satisfied with the tax claims of the defaulted taxpayer as the insolvent taxpayer.
2012 Ghana 77580 Registration of transfer of ownership
Korea
LAA
Pleadings without Oral Proceedings
January 18, 2013
1. On December 21, 2004, the Defendant shall implement the procedure for ownership transfer registration on the real estate listed in the separate sheet to Nonparty KimB (000, OOOO-dong 000 OO-dong 000).
2. The costs of the lawsuit are assessed against the defendant.
The same shall apply to the order.
1. Indication of claim;
The reasons for the attached Form shall be as shown in the attached Form.
2. Judgment without holding any pleadings;
Article 208(3)1 and 257 of the Civil Procedure Act
Grounds of Claim
1. Occurrence of national taxes in arrears and claims for preservation;
National tax creditors, the plaintiff, have a claim for value-added tax and other tax claims against the non-party in arrears as specified below as of the date of lawsuit against the non-party in arrears, and the non-party in arrears KimB, the non-party in arrears, has not been voluntarily implemented until now, and the total amount of delinquent taxes is KRW 000. (A evidence 1)
(Attachment 1) On November 7, 2012, Nonparty KimB’s failure to pay national taxes is omitted.
2. Status of parties;
Defendant LA is a person who transfers the real estate listed in the attached list to Nonparty KimB of the delinquent taxpayer to Nonparty KimB, and Nonparty KimB is a person who acquired the real estate listed in the attached list from Defendant LA to KRW 000 of the sales price. (Evidence A2)
3. The non-party KimB's right to claim ownership transfer registration against the defendant Choi-B
The non-party KimB was the representative director of the non-party EEC Co., Ltd. (00), and the non-party EEC Co., Ltd. was the main business of construction, reclamation of public waters, and was authorized by the chief of the regional maritime affairs and fisheries office of Busan on July 12, 2002 to reclaim the public waters (OOB No. 000 in Jindo, Jindo). (A evidence No. 3 and No. 4) for this reason, the non-party in arrears KimB concluded a sales contract with the defendant LA and 94,500,000, and paid for the remainder of the purchase price of the public waters No. 205, Dec. 21, 2004. (A evidence No. 2), but the non-party in arrears, who operated the non-party EE development (00,000) at the time of the registration of the transfer of ownership from the non-party 20,000 No. 5,00.
4. Conclusion: Vicarious exercise of the right to transfer ownership;
Although the non-party KimB was in arrears as shown in the above [Attachment 1], it does not intentionally transfer the ownership of the real estate acquired from the defendant ChoiB to avoid the disposition on default. In addition, the non-party KimB is currently insolvent and the plaintiff is not fully satisfied with the tax claims of the non-party in arrears. However, as the above, the non-party KimB did not register the ownership of the real estate listed in the attached list, the plaintiff was claimed in subrogation of the non-party in arrears KimB in order to satisfy the tax claims against the non-party in arrears against KimB, in lieu of the non-party in arrears KimB, to exercise the right to claim the ownership transfer registration of the real estate listed in the attached list that the non-party in arrears KimB has against the defendant ChoiB.