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(영문) 대법원 2007. 03. 16. 선고 2006다85945 판결

사해행위취소 (심리불속행 판결)[국승]

Title

Revocation of Fraudulent Act

Summary

A donation of real estate, which is the sole property of a taxpayer upon receipt of a notice of payment of corporate tax and value-added tax, constitutes fraudulent act detrimental to tax holders

Related statutes

Article 406 of the Civil Code, Right of Revocation

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by