Title
Extinctive prescription regarding the cancellation of fraudulent act;
Summary
In general, extinctive prescription of collection rights shall be calculated from the day following the date of cancellation of prescription when seizure is suspended at the end of five years after the time limit for imposition and demand.
Text
1. As to each real estate listed in the separate sheet No. 1
A. Each contract of donation concluded on August 8, 2007 between 000 and 000 shall be revoked.
B. Defendant 00 shall comply with the procedure for registration of cancellation of ownership transfer registration completed by No. 119499 on August 8, 2007 with 000 each of the Suwon District Court 00 registry offices of 00.
2. As to the real estate listed in the Attached List No. 2
A. Revocation of a gift agreement concluded on August 8, 2007 between 000 and Defendant 000
B. Defendant 00 will implement to 000 the procedure for registration of cancellation of ownership transfer registration that was completed under No. 1195000 on August 8, 2007 by the Suwon District Court 00 registry office of the Suwon District Court.
3. The costs of lawsuit shall be borne by the Defendants.
Cheong-gu Office
The same shall apply to the order.
Reasons
1. Basic facts
(a) Formation of a preserved claim;
00 did not pay a total of KRW 628,098,720 as follows.
Sub-Items :
Reversion Year
Date of establishment of tax liability;
Deadline for payment
The amount in arrears (unit: won)
Global Income Tax
199
December 31, 199
99.30
7,681,650
Global Income Tax
200
December 31, 200
99.30
8,101,710
Global Income Tax
201
December 31, 2001
99.30
313.350
Transfer Income Tax
1998
December 31, 1998
oly 31, 2000
40,645,210
Transfer Income Tax
200
December 31, 200
May 31, 2001
567,428,750
Value-added Tax
1, 1999
June 30, 1999
June 30, 2004
89,380
Value-added Tax
2th 1999
December 31, 199
June 30, 2004
1,058,200
Value-added Tax
1, 2000
June 30, 200
June 30, 2004
1,012,490
Value-added Tax
2, 200
December 31, 200
June 30, 2004
967,980
Consolidateds
628,098,720
(b) Act of disposing of property and status of property of 000; and
00 completed each registration of ownership transfer under 119500 of the receipt of the same registry office with the Suwon District Court No. 119499 on the ground of donation on August 8, 2007, 00 00 ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-si (hereinafter referred to as "each of the above registrations of ownership transfer (hereinafter referred to as "donation"), each of the above real estate was transferred to 000,000 ri-ri-si-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-ri-do.
[Grounds for Recognition] Unsatisfy, each entry in Gap's 1 through 4 (including each number), the purport of the whole pleadings
2. Determination of the parties' arguments
A. Judgment on the ground of the plaintiff's claim
According to the above facts, it is presumed that 000 was in excess of the obligation at the time of each transfer of ownership in this case (the donation), and each real estate in the separate sheet was given free of charge to the defendants under excess of the obligation. Barring any special circumstance, it constitutes a fraudulent act detrimental to the plaintiff, who is the creditor, and it is presumed that 000 and the defendants' bad faith were presumed.
B. Determination as to the defendants' defense
Among the Plaintiff’s taxation claims, the extinctive prescription of KRW 40,645,210 and KRW 567,428,750 of the capital gains tax for 1998 has expired five years from each due date. Thus, the Plaintiff’s defense that the remaining taxation claims amounting to KRW 200 has 20,000,000,000 shall be examined. According to each of the above 198,000 capital gains tax for 200,000 and May 31, 2001, the respective time limit for payment of the capital gains tax for the above 1998,000, 200,000, 200,000, 200,0000, 200,000,000,000,000,000,000,000,000,000,000,00,000.
C. Sub-committee
Therefore, each gift contract entered into between 000 and the Defendants with respect to each real estate listed in the separate sheet Nos. 1 and 2 shall be revoked as a fraudulent act, and the Defendants shall be obliged to implement the procedure for cancellation registration of each transfer of ownership to 000.
3. Conclusion
Therefore, the plaintiff's claim against the defendants of this case is reasonable, and it is so decided as per Disposition.