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(영문) 부산지방법원동부지원 2014.02.19 2013가단206186
사해행위취소
Text

1. Revocation of a contract for the purchase and sale of each real property listed in the separate sheet between the Defendant and B on February 2, 2009.

2.

Reasons

1. Basic facts

A. C and B’s delinquency in tax payment (hereinafter “C”) started on February 20, 2008 and discontinued on March 12, 2009, actually operated C (hereinafter “C”).

The head of the Dong Tax Office imposed the value-added tax, the business income tax, and the corporate tax for C, but C did not pay it.

B did not pay the taxes imposed on C as the secondary taxpayer on C’s tax liability equivalent to KRW 4,313,797,340 on the basis of the notified tax amount as listed below, and the comprehensive income tax imposed on B.

B. Each real estate listed in the separate list of ownership transfer on the instant real estate (hereinafter referred to as “instant real estate”) is the only property B.

On May 7, 2008, the registration of ownership transfer was made in the future on the real estate of this case on May 7, 2008, and the registration of ownership transfer was made on the ground of sale as of February 2, 2009 on the part of the defendant, his father, the Busan District Court, Dong-dong Branch of Busan District Court, Busan District Court, Busan District Court, 2009, and 6254.

2. For income tax, corporate tax, and value-added tax on a fraudulent act, tax liability shall exist in principle at the end of a taxable period;

(See Article 21 (1) of the Framework Act on National Taxes (see Article 21 (1) of the Framework Act on National Taxes). The above facts are based on the facts acknowledged as above, since all obligation to pay tax claims as stated in the above table against the plaintiff of defendant B at the time of the sales contract of this case was established, there is a preserved claim in the lawsuit seeking revocation of the fraudulent act of this case, and the act of converting the real estate of this case, which is the only property of Eul, into money which is readily consumed by selling it to the defendant, constitutes a fraudulent act against the general creditors of Eul including the plaintiff, etc.,

3. The defendant's assertion

A. B’s bona fide assertion is that the Defendant is an investor for the normal operation of the company run by B, with the amount of KRW 80 million out of the real estate purchase price received by B from the Defendant.

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