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(영문) 대구지방법원 2007. 09. 12. 선고 2007가단38851 판결

사해행위취소[국승]

Title

Revocation of Fraudulent Act

Summary

If a person delinquent in the payment of value-added tax has completed the registration of ownership transfer only for the defendant who is a punishment, it can be deemed a fraudulent act.

Related statutes

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

Text

1. A. A. Revocation of the sale agreement on November 5, 2006 between the defendant and Lee ○○ on real estate listed in the separate sheet

B. The Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed on November 30, 2006 by the ○○ District Court ○○○○ registry office, and completed on November 30, 2006, to the Plaintiff.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The judgment above is mainly delivered with the order of the court.

Preliminaryly, the sales contract on November 5, 2006 between the defendant and Lee ○○ on real estate listed in the separate sheet shall be revoked within the limit of KRW 34 million. The defendant shall pay to the plaintiff 5% interest per annum from the day following the day when the judgment of this case is finalized to the day of complete payment.

Reasons

1. Indication of claims: It shall be as shown in attached Form; and

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);

Cheongwon of the Gu

1. Conservation claim: Tax claim amounting to KRW 452,934,950 on the Plaintiff’s transfer to ○○○○ (value-added tax and additional dues on February 1, 2007);

2. The fraudulent act of ○○: this, on November 5, 2006, sold to the Defendant the real estate indicated in the original text, which was the only property, and completed the registration of ownership transfer on the original text.

3. Conclusion: To seek, therefore, the cancellation of the above sales contract as a fraudulent act and the cancellation of the above registration of transfer to its original state.