사해행위[국승]
Fraudulent Act
The only act of disposing of real estate in excess of debt constitutes fraudulent act in relation to other creditors, unless there are special circumstances.
Article 30 of the National Tax Collection Act Revocation of Fraudulent Act
1. The purchase and sale reservation entered into on September 4, 2006 between the defendant and the non-party ○○ shall be revoked.
2. On September 5, 2006, the Defendant completed the registration procedure for cancellation of the provisional registration of the right to claim transfer of ownership, which was completed by the Suwon District Court Ma○○○○○○ on the said real estate, to Nonparty ○○○.
3. The costs of lawsuit shall be borne by the defendant.
As set forth in the text.
1. Basic facts
A. Nonparty ○○ is an oligopolistic shareholder who is the representative director of Nonparty ○○ Development Co., Ltd. (hereinafter “Nonindicted Company”), and owns 60% of the shares issued by Nonparty Company.
B. On October 7, 2006, the non-party company failed to pay the value-added tax and corporate tax voluntarily reported, and the plaintiff designated the secondary taxpayer as this ○ as of October 7, 2006 and held the claim amounting to KRW 61,395,550 as shown in the attached Table with respect to this ○○. The non-party company failed to pay the above debt.
No.
Items of Taxation
Deadline for payment
Reversion
Defendant
Amount in arrears ( won)
Liability for Tax Payment
Date of establishment
Details of taxation;
1
Corporate Tax
May 31, 2005
204
234,270
December 31, 2004
Regular Shares
2
Value-added Tax
June 30, 2005
1, 2005
11,612,320
March 31, 2005
Preliminary Return
3
Value-added Tax
December 31, 2005
2, 2005
21,286,040
September 30, 2005
Preliminary Return
4
Value-added Tax
March 31, 2006
2, 2005
2,407,600
December 31, 2005
Preliminary Return
5
Value-added Tax
June 30, 2006
1, 2006
3,466,190
March 31, 2006
Preliminary Return
6
Value-added Tax
September 30, 2006
1, 2006
2,136,270
June 30, 2006
Preliminary Return
7
Corporate Tax
October 31, 2006
206
252,860
June 30, 2006
Interim prepayment
Total
7 Cases
61,395,550
C. On September 4, 2006, ○○ entered into a pre-sale agreement with the Defendant, who is his wife, on the real estate listed in the separate sheet of real estate (hereinafter “the real estate”). On September 5, 2006, ○○○○○○○○ completed the provisional registration of the right to claim ownership transfer on September 5, 2006.
[Reasons for Recognition] Facts without dispute, Gap evidence 1-1 through 10, 2, 3, 4, 5-1, 2, 6, 7-1 through 4, 2, 9-1 through 4, and the purport of the whole pleadings.
2. Determination
In light of the above facts, it is reasonable that ○○ entered into a pre-sale agreement with the Defendant after the date on which the above tax liability was established, and it was in excess of the obligation at that time, and the act of ○○○○○’s disposal of real estate owned by ○○ to the Defendant constitutes a fraudulent act in relation to other creditors of ○○○, barring special circumstances, barring any special circumstance, the above pre-sale agreement between ○○ and the Defendant should be revoked as a fraudulent act, and the provisional registration based thereon should be revoked.
3. Conclusion
Thus, the above pre-sale reservation between Lee ○ and the defendant shall be revoked, and the defendant shall restore the original state to its original state and have the obligation to implement the registration procedure for cancellation of the above provisional registration. Thus, the plaintiff's claim of this case is accepted for reasons.
List of Real Estate