beta
(영문) 수원지방법원 2013. 07. 23. 선고 2013가단209561 판결

양도소득세 납세의무가 성립된 상태에서 유일한 재산을 아들에게 증여한 행위는 사해행위에 해당함[국승]

Title

the act of donation to the sole property upon the fulfillment of the obligation to pay capital gains tax constitutes a fraudulent act.

Summary

The act of making a donation to children of the sole property upon the fulfillment of the obligation to pay capital gains tax constitutes a fraudulent act, and thus, must be revoked and compensated for value.

Related statutes

Article 406 of the Civil Act

Cases

2013 Ghana 209561 Revocation of Fraudulent Act

Plaintiff

Korea

Defendant

QaA

Conclusion of Pleadings

Pleadings without Oral Proceedings

Imposition of Judgment

July 23, 2013

Text

1. The gift agreement entered into on September 2, 201 with the Defendant and the postB regarding the real estate listed in the separate sheet shall be revoked within the scope of OOB.

2. The defendant shall pay to the plaintiff OOO and the plaintiff 5% interest per annum from the day following the day when the judgment of this case became final and conclusive to the day of complete payment.

3. The costs of lawsuit shall be borne by the defendant.

Cheong-gu Office

The same shall apply to the order.

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);