Revocation of Fraudulent Act

In the event a claim has already been created at the time of the act, and there is a legal relationship which serves as the basis for the establishment of the claim in the near future, and the possibility is realized in the near future, the claim becomes a fraudulent act because it can become a preserved claim in the obligee

Article 30 of the National Tax Collection Act Revocation

1. The defendant's appeal is dismissed.

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

1. Purport of claim

On September 15, 2004, the sales contract concluded between the defendant and Song○ on the real estate stated in the separate sheet was revoked, and the defendant will implement the procedure for the cancellation registration of transfer of ownership, which was completed on September 23, 2004 by the ○○ District Court ○○○ Registry on the real estate stated in the separate sheet, and completed on September 23, 2004.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. The reasoning for the court's explanation of this case is as follows: Gap evidence 1-1 to 5, Gap evidence 2, 3, 4, Gap evidence 5-1, 6, 7, 8, 12, 15 evidence No. 1-1 to 9, Eul evidence No. 16-2, Eul evidence No. 1-2, Eul evidence No. 2, Eul's whole purport of pleading No. 1-4, No. 7, No. 7, No. 1-7, No. 1-4, No. 1-7, No. 4, No. 1-7, No. 1-2, No. 1-4, No. 7-1, No. 4-2, No. 7-1, No. 7-4, No.

(A) Although it is required to view the Plaintiff’s right of revocation to be a fraudulent act in principle, it is highly probable that the legal relationship is based on which the claim is established at the time of the fraudulent act, and that the claim is established in the near future. In the near future, the claim can also be preserved claim in the near future (see, e.g., Supreme Court Decision 200Da37821, Mar. 23, 2001). As seen above, the Plaintiff had a high probability that 00Da37821, supra, the tax claim amount of 200Da3766, supra, was established on the date on which each of the above tax claims was in arrears before the sales contract was concluded, which is the date on which each of the above tax claims was in arrears (1) and the tax claim amount of 300Da37826, Mar. 23, 200, which is the date on which each of the above tax claims was in arrears. Meanwhile, at the time of the sales contract of this case, the Plaintiff’s (2)

(B) Even if ○○○○○○○○○○ has been liable for the secondary tax payment of KRW 200, KRW 342,700, KRW 520, KRW 204, KRW 33,276, and KRW 160, KRW 40, KRW 200, KRW 200, KRW 200, KRW 00, KRW 200, KRW 00, KRW 400, KRW 200, KRW 200, KRW 40, KRW 00, KRW 200, KRW 40, KRW 00, KRW 200, KRW 20, KRW 00, KRW 40, KRW 20, KRW 00, KRW 40, KRW 00, KRW 20, KRW 00, KRW 40, KRW 00, KRW 38,000, KRW 4,00, KRW 0,00, KRW 4,000.

2. Conclusion

Therefore, the plaintiff's claim of this case is accepted for all reasons, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.

Sub-Dong dong MUD

The indication of one building

○○○○-si ○○○○-dong 777-1 ○○○ apartment, 303, a reinforced concrete brick structure-style 20-story apartment buildings

Indication of land which is the object of site ownership

○○○○-si ○○○-dong 777-1 Large 31216m2.6m2

Indication of the building for exclusive use

The 20th floor is 59.76 square meters of reinforced concrete building 2006

Indication of Site Ownership

37.4861. end, 37.4861.

Table of the calendar in arrears;

(1) Tax claims against an individual

No.

Items of Taxation

Reversion

Liability for Tax Payment

Date of establishment

Deadline for payment

Notice Tax Amount

(won)

1

Value-added Tax

For the first term, 2000

6.6.30

.12.31.

5,544,000

2

Value-added Tax

For the second period, 2001

December 31, 2001

〃 4

259,000

3

Value-added Tax

For the second period, 2002

December 31, 2002

〃 4

1,024,000

4

Value-added Tax

For the first term, 2003

6.30

〃 4

12,680,000

5

Value-added Tax

For the second period, 2003

December 31, 2003

〃 4

11,891,000

6

Global Income Tax

200

December 31, 200

〃 4

10,059,000

7

Global Income Tax

201

December 31, 2001

〃 4

487,000

8

Global Income Tax

202

December 31, 2002

〃 4

828,000

9

Global Income Tax

203

December 31, 2003

〃 4

59,056,000

Total

101,828,000

(2) A tax claim against ○○

No.

Items of Taxation

Reversion

Liability for Tax Payment

Date of establishment

Deadline for payment

Notice Tax Amount

(won)

1

Corporate Tax

203

December 31, 2003

May 31, 2004

686,010

2

Corporate Tax

204

o October 31, 2004

o October 31, 2004

342,700

3

Value-added Tax

For the first term, 2004

.31, 204

6.6.30

6,560,420

4

Value-added Tax

For the first term, 2004

6.6.30

99.30

6,187,590

5

Value-added Tax

For the second period, 2004

99.30

December 31, 2004

3,495,810

6

Value-added Tax

For the first term, 2004

6.6.30

January 31, 2005

199,630

7

Value-added Tax

For the first term, 2004

6.6.30

. 31, 205

13,251,670

8

Value-added Tax

For the second period, 2004

December 31, 2004

May 31, 2005

3,276,160

Total

63,99,90