property donated to the wife in default status constitutes a fraudulent act.

Since the gift constitutes a fraudulent act, it is sought to revoke the above gift contract, and the defendant is obligated to implement the procedure for cancellation of ownership transfer registration in the name of the defendant, which was completed for the real estate in this case, to the plaintiff.

1. With respect to real estate listed in the attached list:

A. Revocation of a gift contract concluded on July 15, 2005 between Lee ○ and the Defendant, and

B. The defendant will implement the procedure to cancel the registration of transfer of ownership, which was completed on July 15, 2005 by the ○○ District Court ○○○○ registry office and completed on July 15, 2005.

2. The litigation costs shall be borne by the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Grounds for claims: as shown in the annexed sheet of grounds for claims;

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

Table 3

e. List of Real Estate

(1) The sign of one building.

○○○do ○○○○○○○-gun 341-16, 341-17, 341-18 ○ apartment reinforced concrete concrete slives of 5 floors

1st floor 858.778 square meters 2 stories 858.778 square meters 3 stories 858.778 square meters 4 stories 858.78 square meters 858.78 square meters 5 stories 858.78 square meters

(Indication of Land Subject to Site Right)

○○○ also ○○○○○○○-do 341-16 square meters of forests and fields 236 square meters of forests and fields.

○○○ also ○○○○○○-do 341-17 Forest land of 1,304 square meters

○○○ also ○○○○○○○-do 341-18 Forest land 1,160 square meters

(Indication of Section of Exclusive Ownership)

The third floor is 301 square meters of reinforced concrete tanks 59.84 square meters.

(Indication of Site Right)

41.97/2694

- doublebag-

Grounds of Claim

1. Formation of preserved claims;

(a) Circumstances of taxation;

원고 산하 ○○세무서장은 소외 체납자 이○○(590122-XXXXXX)가 ○○도 ○○군 ○○면 ○○리 917-18에서 2002.11.8부터 ○○종합엔진니어링(OOO-02-76626)의 상호로 건설업을 영위하면서 부가가치세 등을 자진신고 후 납부하지 아니하여 국세를 고지하였으나, 소외 체납자 이○○는 아래의 체납액 명세서와 같이 국세 48,052,090원을 체납하고 있습니다.

Detailed statement of arrears

Items of Taxation

Items Code

Issuance

No.

Reversion

Deadline for payment

Amount of delinquent tax

Jinay

Value-added Tax

200503-5-41

235

204.2

205.031

9,712,670

Value-added Tax

200509-5-41

219

205.1

205.09.30

8,977,520

Value-added Tax

200512-7-41

58

205.2

December 31, 2005

1,743,240

Value-added Tax

200603-5-41

362

205.2

206.031

13,445,600

Value-added Tax

200511-7-10

620

205

November 30, 2005

1,551,420

Global Income Tax

200608-5-10

143

205

206.09.25

12,621,640

guidance.

18 Cases

48,052,090

(unit: Won)

(b)the establishment of covered claims;

On March 31, 2005, a disposition of imposition of value-added tax, other than the due date for payment, September 30, 2005, such as the due date for payment, may be issued after July 15, 2005, the date of the fraudulent act in this case, or after the due date for payment.

“A claim protected by obligee’s right of revocation is, in principle, arising prior to the commission of an act that can be deemed a fraudulent act. However, it is highly probable that at the time of a fraudulent act, the legal relationship that serves as the basis of the establishment of a claim has already occurred, and that at the time of the fraudulent act is established in the near future, because it is highly probable that the claim is established in the near future because it is realized, the creditor’s right to revocation may also become a secured claim in the near future. The legal relationship that serves as the basis of the establishment of a claim is not limited to the legal relationship under an agreement between the parties, but shall be deemed to include the quasi-legal relationship or factual relations with which there is a probability of the establishment of the claim (see Supreme Court Decision 2002Da42957, Nov

According to the above legal principles, the legal act that was disposed of after July 15, 2005, which was the date of donation, is sufficiently anticipated that the non-party would incur revenue as a continuing business operator, and the fact that the non-party did not pay after the report even though it actually occurred, there is no defect that the legal relationship that constitutes taxation requirements has already been formed, or the possibility that the national tax of this case was likely to occur in the near future, and that the notice of national tax was given based on this.

2. Occurrence of fraudulent act;

The above non-party ○○ completed the registration of ownership transfer on the real estate recorded in the separate sheet (hereinafter referred to as “the real estate in this case”), which is the reason for the disposition of imposition of value-added tax of KRW 14,579,980, which is the due date of March 31, 2005, on July 15, 2005, the ○○ District Court received ○○○○ ○○ ○○ ○ ○ ○95, which was the receipt of ○○ ○○ ○ ○ ○○ ○ ○ ○ ○ ○ ○95, which was the gift ○ ○ ○ ○ on July 15, 2005.

3. The date on which he becomes aware of a fraudulent act;

The non-party 8,067,070 won of value-added tax (6,512,910 won of the principal tax, 1,487,090 won of October 28, 2005, 1,487,070 won of the principal tax, which is the non-party 8,067,07,070 won of the tax payment period on March 31, 2005, and the above 8,067,070 won was paid, and the balance of the principal tax after the payment) of the non-party 8,06,07,070 won, which is the non-party 8,07,000 won of the tax payment period. To collect this, the non-party 8,067,00 won was known that the non-party

4. Conclusion

In light of the above facts, the above donation constitutes a fraudulent act and thus sought revocation of the above donation contract, and the defendant is obligated to implement the procedure to cancel the registration of cancellation of ownership transfer in the name of the defendant with respect to the real estate in this case as restitution to the plaintiff. Thus, to recover ownership in the name of the above non-party ○○, this lawsuit was filed in accordance with Article 30 of the National Tax Collection Act and Article 40