Revocation of Fraudulent Act

If a person who is delinquent in the comprehensive income tax pursuant to a tax investigation has made the only real estate ownership transfer registration for the sole reason of sale to the defendant who is the mother in order to avoid tax liability, it can be deemed a fraudulent act.

Article 81 of the National Tax Collection Act

1. The purchase and sale contract on July 26, 2005 between the defendant and the non-party ○○ on each real estate listed in the separate sheet shall be revoked.

2. On August 1, 2005, the Defendant shall execute the procedure for registration of cancellation of ownership transfer registration, which was completed by the head of ○○ District Court ○○○○ Branch ○○○ on the said real estate, with respect to the registration to ○○○○.

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

The same shall apply to the order.

1. Indication of claim;

On July 26, 2005, the cancellation of the sales contract and restoration to original state on July 26, 2005, concerning the real estate mentioned in paragraph (1) of the order between the defendant who is a fraudulent act and the Trade Union○○.

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