Legal relations, which form the basis for the establishment of a claim, should be deemed to include quasi-legal relations, facts, etc. which are probable to establish the claim.

The legal relationship, which forms the basis for the establishment of a claim, is not limited to the legal relationship under an agreement between the parties, but should be deemed to include the quasi-legal relationship, fact-finding, etc., which

Article 30 of the National Tax Collection Act

2012 Ghana 210796 Revocation of Fraudulent Act

Korea

IsaA

October 4, 2012

November 1, 2012

1. Revocation of a contract of gift concluded on May 2, 201 between the defendant and the successorB regarding KRW 000;

2. On October 11, 2011, the Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed under the receipt of No. 81194, to YB by the Incheon District Court Seocheon District Court Registry.

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

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment by public notice (Article 208 (3) 3 of the Civil Procedure Act).

Grounds of Claim

1. Formation of secured claims;

(a) Circumstances of taxation;

원고 산하 역삼세무서장 및 서인천세무서장은 소외 임DD이 개인사업자 CCC(000-000-0000)의 개인사업자 인별통합조사(2011.08.22〜2011.09.23) 결과 확인된 수입금액 누락에 대하여 부가가치세 및 종합소득세를 결정하여 2011.11.30 납기로 고지하였으나 아래와 같이 소제기일 현재까지 납부하지 아니하였습니다.

[Attachment 1] The details of Non-Party KimD's delinquency

[Attachment 1] omitted

B. Establishment of preserved claims

The notice of national tax against DaD may be the preserved claim against the right to cancel the fraudulent act in accordance with the following legal principles regarding the establishment of the preserved claim after the date of the fraudulent act in this case or the establishment of the preserved claim.

This case’s national tax liability is established under Article 21(1) and (7) of the Framework Act on National Taxes, on October 11, 2011, since it is highly probable that the legal relationship, which serves as the basis of the establishment of the claim, has already occurred at the time of the fraudulent act, and that the claim is established in the near future because it is realizing it in the near future, the claim may also become a preserved claim, and the legal relationship, which is the basis of the establishment of the claim, shall not be limited to the legal relationship under the agreement between the parties, but shall include quasi-legal relations or factual relations, etc. with the probability of the establishment of the claim (see Supreme Court Decision 2002Da42957, Nov. 8, 202). According to the above legal principle, the pertinent national tax and value-added tax as global income tax and value-added tax, and thus, it is highly probable that the tax liability was established on the date when the national tax liability was established under Article 21(1) and (7) of the Framework Act on National Taxes.

2. Occurrence of fraudulent act;

In excess of the debt, Non-party DaD completed the registration of ownership transfer with the Incheon District Court Seocheon-gu Office No. 81194, Oct. 11, 201, which received on October 201, 201, the Incheon Metropolitan City District Court, Seocheon-do Office of Registry No. 81194, the non-party Doo-dong O-dong O-dong O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O (hereinafter referred to as the "real estate

3. The intention of an injury.

In the event that Nonparty DaD’s notification and disposition on default is anticipated, it would be assumed that Nonparty DoD’s registration of transfer of ownership on the instant real estate to EE, the spouse, would have known that it would prejudice the Plaintiff, who is a taxation right holder

4. Bad faith of the defendant

Defendant EE was aware of the fact that at the time of transferring the ownership of the instant real estate to Nonparty ED’s spouse, at the time of transferring the ownership of the instant real estate under the name of the Defendant, it transferred the ownership of the real estate listed in the separate sheet to oneself in order to avoid the occurrence of national tax delinquency and the disposition on default.

5. Excess of debts.

At the time of October 11, 201, which is the date of the fraudulent act in this case, the active property of the non-party Voluntarily is KRW 000 as follows:

[Attachment 2] At the date of the fraudulent act of Non-Party D ( October 11, 201)

[Attachment 2] omitted

On the other hand, in the case of small property, there are KRW 3,482,40,860 of the national tax of this case, which is the preserved claim of this case, and in excess of the debt, it deepened the excess of the debt by donation to the defendant.

6. Acknowledgement of a fraudulent act;

As such, on April 2012, the Plaintiff was aware of the fact that the instant real estate was transferred under the name of the Defendant in order to adjust national taxes in arrears (Evidence A5).

7. Conclusion

In light of the above facts, the gift contract on the real estate of this case between the non-party D and the defendant was concluded with the knowledge that it would prejudice the tax payer in order to be exempted from the disposition of default on national taxes imposed by the head of Seomancheon District Tax Office and the head of Seocheon District Tax Office, and the defendant also knew the facts. As such, the defendant sought revocation in accordance with Article 30 of the National Tax Collection Act and Article 406 of the Civil Act, and the defendant is obligated to implement the procedure for the cancellation of registration of cancellation of ownership transfer registration in the name of the defendant, which was completed with respect to the real estate of this case, as restitution to the plaintiff. Therefore, the above non-party Doz.