disposal of the sole property of the corporation to a specified person constitutes a fraudulent act.

the sole property of the company is transferred to a specific person under the discovery of a false arrest, and the sole property of the company is a fraudulent act which reduces joint security against other creditors.

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

Busan District Court Decision 2008Na1979 (Law No. 26, 2008)

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. Each vessel listed in the Schedule of Section 1(a) of the judgment of the court of first instance shall be corrected to the "each vessel listed in the Schedule of Section 1(a) of the judgment of the court of first instance".

The sales contract concluded on July 13, 2005 with respect to each vessel listed in the separate sheet Nos. 1 and 2 to the Defendant and the ○○ Energy Co., Ltd. is revoked. The Defendant will implement the procedure for the cancellation registration of transfer of ownership completed on July 15, 2005 with respect to the vessel listed in the separate sheet No. 1 to the Plaintiff, and implement the procedure for the cancellation registration of transfer of ownership completed on July 15, 2005 with respect to the vessel listed in the separate sheet No. 2 to the Busan District Court No. 1556.

2. Purport of appeal

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

1. Quotation of judgments of the first instance;

The reasoning for this court's explanation concerning this case is as follows: (a) Eul, which is not sufficient to recognize the defendant's assertion as evidence submitted at the trial court, is rejected as evidence Nos. 11-1, 2, and Eul Nos. 12-1, 2, and 12-2; and (b) partial testimony of the witness Kim ○-kin at the trial court; and (c) the "each ship listed in the separate sheet No. 6 of the judgment No. 3 of the court of first instance" is corrected as "each ship listed in the separate sheet No. 1 and 2 of the judgment No. 3 of the court of first instance"; and (d) it is identical

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed as it is without merit, but the "each vessel listed in the attached Table 1(a) of the order of the court of first instance is obvious that it is a clerical error in each vessel listed in the attached Table 1 and 2. It is so decided as per Disposition.

[Supplementary District Court Decision 2006Gadan3232, October 08, 2008]

1. Facts of recognition;

A. ○○ Energy Co., Ltd. (hereinafter below) is a corporation established for the purpose of maritime transportation business, oil wholesale business, retail business, etc., and in order to conceal the purchase of oil purchased from a foreign ship in violation of related Acts and subordinate statutes and to secure data to evade tax, in order to conceal the purchase of oil and secure data to evade tax. The fact is that ○○○○○ Co., Ltd. (hereinafter below) purchased oil from ○○○○○○ Co., Ltd. (hereinafter below), but ○○○○ Co., Ltd. (hereinafter referred to as “○○○”) purchased oil from ○○○○ Co., Ltd., but paid a certain amount of fee to ○○○○○ Co., Ltd. (hereinafter referred to as “○○○”) and then was unfairly

B. From September 6, 2005, the ○○○○○ Tax Office discovered the fact of tax evasion of a non-party company and notified the non-party company of the taxation data to the ○○○○○○○ Tax Office. On December 8, 2005, the ○○○○ Tax Office issued a separate tax investigation of corporate tax on the non-party company. On the other hand, the 2nd half of 2003, 195,479,780, 166,428,290, 204, 215,507, 440, 2004, 190, 205, 2005, 205, 300, 300, 205, 2005, 205, 304, 207, 2005, 306, 2005, 207, 2006.

C. On July 12, 2005, the non-party company entered into a sale and purchase contract (the following contract) with the Defendant setting the sales amount of KRW 200 million with respect to each vessel listed in the separate list (the instant No. 1 and 2 vessels). On July 15, 2005, the non-party company completed the registration of ownership transfer on July 13, 2005 with the ○○ District Court’s receipt ○○○○○○○○○○ for the instant vessel, and the ○○ △△△△△△△ for the instant second vessel, the non-party company completed the registration of ownership transfer on the ground of the sales contract (the following registration No. 1 and 2 for the instant vessel).

At the time of the transfer of ownership with respect to the first and second vessels of this case, the non-party company did not have any particular property except for the first and second vessels of this case and the third vessels listed in the attached Table 3 (in the following, the third vessels of this case), and closed on November 30, 2005.

On the other hand, the defendant is a pro-friendly type of gambling ○○, who is the former representative director of the non-party company (after being appointed on February 20, 2002, and resignation on December 15, 2003).

(Ground for Recognition: Facts without dispute, Gap evidence 1-2, 3, Gap evidence 2, Gap evidence 3-1 through 8, Gap evidence 4-1, 2, Gap evidence 5 through 7, Gap evidence 8, and the purport of the whole pleadings.

2. Determination

A. (1) According to the above facts, at the time of the contract of this case, value-added tax for the non-party company from the second half of 2003 to the first half of 2005 and the corporate tax claim for 2003 and 2004 for the non-party company was established. The non-party company did not own any property other than the non-party 1, 2, and 3 ships of this case, while it discontinued its business on November 30, 2005, it can be known that the amount of the tax liability against the plaintiff is more than 2 billion won even if it is limited to the amount of the tax liability against the non-party company's creditors. Thus, the contract of this case constitutes a fraudulent act that causes a decrease in the joint security against the non-party company's creditors, and the defendant also knew that the above sales contract was detrimental to the plaintiff who is the creditor of the non-party company.

(2) On this ground, the Defendant asserted that, while seeking for the field of business with retirement allowances, the Plaintiff entered into the instant contract with the former representative director of the non-party company, who was the former representative director of the non-party company, and was recommended by Park ○○, one’s own Dong, to have a high profitability for vessel leasing business, and transferred KRW 220 million to the non-party company with the sales proceeds, and that the Plaintiff operated vessel leasing business by registering vessel leasing business and shipping transport business under the name of the Defendant, the Defendant did not know that the sales of the 1 and 2 vessels constituted fraudulent act (which appears to have been alleged to have been in good faith).

In light of the above facts, the defendant entered into the contract of this case with the non-party company 1, 2, 3-1, 4-2, 7-2, 8-1, 3-9, and 9, respectively, the defendant did not enter the above 4-2,00,000 won in the non-party company's account to non-party 2,00,000 won in total, 70,000,000 won in the non-party 1,000 won in bad faith, and 2,000,000 won in the non-party 2,000,000 won in total,00 won in the non-party 1,00,000 won in the non-party 2,000 won in the non-party 1,00,000 won in the non-party 1,000 won in the non-party 2,00 won in the non-party 1,000 won in the name of the same month.

B. Therefore, the instant contract on the first and second vessels between the defendant and the non-party company on the first and second vessels of this case shall be revoked as it constitutes a fraudulent act. The defendant is obligated to implement the registration procedure for cancellation of the first and second vessels of this case, which were completed on the first and second vessels of this case, as the restoration to the original state due to cancellation of the fraudulent act.

3. Conclusion

If so, all of the plaintiff's claims are reasonable, it is decided as per Disposition by admitting them.