Revocation of fraudulent act on the registration of transfer of real property owned by a delinquent corporation

It can be seen as a fraudulent act if a corporation delinquent in value-added tax completed the registration of transfer of only real estate to the defendant.

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

1. As to real estate listed in the separate sheet:

A. The sales contract of March 14, 2007 entered into between Defendant Jeong-○ and ○○ Industrial Partnership was revoked.

B. (1) The defendant Lee Jong-○ completed the registration of transfer of ownership on March 29, 2007 with ○○ District Court ○○○○○○○○ Branch ○○○○○○○○○○○, which was completed on March 29, 2007; and (2) the defendant Jeong-○, which was completed on March 15, 2007 with the same court as the registration of cancellation of the registration of transfer of ownership that was completed on March 15, 2007.

2. The costs of lawsuit are assessed against the Defendants.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claim;

The Plaintiff notified the corporate tax and value-added tax of KRW 729,764,940 in total on August 1, 2007 with respect to a corporation under ○○ Agricultural Support Industry. However, the said incorporated farming association failed to pay the corporate tax, which is in arrears of KRW 751,657,820, including the additional dues as of August 31, 2007. The said incorporated farming association would be expected to impose the said corporate tax on March 15, 2007 and would prejudice the Plaintiff, who is the only property of the said incorporated farming association, on the grounds of sale and purchase on March 14, 2007, the Plaintiff completed the registration of ownership transfer to ○○, who is the shareholder of the said incorporated farming association, on the ground that it would cause damage to the Plaintiff, who is the tax payer. The Defendant Jeong-○ completed the registration of ownership transfer to the Defendant ○ on March 29, 207.

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