Whether the act of transferring real property to the spouse constitutes a fraudulent act

The act of entering into a real estate sales contract and making a transfer of ownership registration with the spouse to evade tax liability constitutes a fraudulent act.

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

1. 피고와 소외 김ΟΟ 사이에 별지 목록 기재 부동산에 관하여 2006. 12. 5. 체결된 매매계약을 취소한다.

2. 피고는 원고에게 별지 목록 기재 부동산에 관하여 ΟΟ지방법원 ΟΟ등기소 2006. 12. 5. 접수 제106339호로 경료된 소유권이전등기의 말소등기절차를 이행하라.

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

The same shall apply to the order.

1. Indication of claim;

원고는, 김ΟΟ가 2006. 5. 1.부터 2006. 11. 29.까지 사이에 사행성 게임장을 운영하면서 국세를 체납하여 2006. 12. 31. 현재 그 체납액이 95,687,040원에 이르는데, 2006. 12. 5. 그이 남편인 피고와 사이에 김ΟΟ 소유의 유일한 재산인 별지 목록 기재 부동산에 관하여 매매계약을 체결하고 피고 앞으로 위 부동산에 관하여 소유권이전등기를 경료한 사해행위를 하였으므로 위 매매계약의 취소 및 원상회복 청구.

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

Table 3

* Common Parts

(Indication of one building)

ΟΟ시 ΟΟ동 ΟΟΟ번지 ΟΟΟΟ아파트 제13동 (상가) 철근콘크리트조 슬래브지붕 4층 생활편익시설

4 497.06 square meters for 4 stories

3rd floor 480.68 square meters

1 and 2 470.90 square meters for each floor.

697.46 square meters per underground floor

30.78 square meters on underground second floor

Annex

The parking lot of underground floors 697.20m20m2

The parking lot 2,370.50 square meters of underground floors of reinforced concrete sloping roof

A one-story parking lot, a stairs room (parking 1,344.00 square meters in a parking lot, 15.00 square meters in a stairs room) of reinforced concrete tank;

The parking lot of 336.00 square meters in the underground floor of reinforced concrete sloping roof

(Indication of Land Subject to Site Right)

ΟΟ시 ΟΟ동 ΟΟΟ 대 24,161㎡

1. Indication of the section for exclusive use)

The third floor is 305 square meters, built of reinforced concrete 18.75 square meters

(Indication of Site Right)

Ownership 938/2,416,100

2. Indication of the section for exclusive use)

The third floor is 306 square meters of reinforced concrete 31.96 square meters

(Indication of Site Right)

Ownership 1,599/2,416,100 end.