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(영문) 대전지방법원홍성지원 2014.01.23 2013가합932
사해행위취소
Text

1. Each contract of donation concluded between the defendant and B as shown in the separate sheet shall be revoked.

2. The defendant shall be the plaintiff.

Reasons

1. Basic facts

A. The director of the tax office of Boban who belongs to the Plaintiff issued a payment notice of the transfer income tax for the year 2007 and 2009 to B, but did not pay it. On May 31, 2013, which was at the time of the filing of the instant lawsuit, the arrears amount of B as of May 31, 2013 reaches the total of KRW 199,724,120 (including additional dues) as indicated below.

(Unit) The tax amount notified as of May 31, 2007 as of the date of establishment of the tax liability for capital gains tax (including additional dues) in arrears (including capital gains tax) on the date of the establishment of the tax liability for capital gains tax, shall be the amount of capital gains tax on December 31, 2007, 84, 253, 980 102,958, 230 capital gains tax on August 31, 201, 209:

B. B transferred the sole real estate on August 27, 2009 (i.e.,, the liability to pay capital gains tax amounting to KRW 55,622,490 on August 31, 2009) and KRW 50,000,000 out of the transfer proceeds on the same day deposited into the Defendant’s title Nonghyup Bank account (Account Number C; hereinafter “instant First Account”). On September 10, 2009, transferred KRW 150,000,000 out of the transfer proceeds to the Defendant’s name (hereinafter “instant account”). However, the money was transferred to the Defendant’s account in the name of KRW 150,00,000 among the transfer proceeds.

(hereinafter collectively referred to as "each of the instant monetary payments") C.

Meanwhile, from the Defendant’s title 1 account to the Defendant’s name No. 50,000,000 won on September 1, 2009, September 15, 2009, KRW 15,000,000 on September 26, 2009, KRW 9,000,000 on October 29, 2009, KRW 22,650,000 on November 11, 2009, and KRW 11,000 on November 11, 209, respectively.

(hereinafter “each transfer of this case”) D.

B Its mother is the Defendant’s father and wife.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 16, the purport of the whole pleadings

2. The parties' assertion

A. The plaintiff in the primary claim is a donation of money to the defendant, knowing that each of the instant monetary payment acts would prejudice the plaintiff, who is a tax claim, B.

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