Whether the act of a delinquent taxpayer's deposit in a deposit account with a specially related person constitutes a fraudulent act

The act of depositing money received by an insolvent delinquent taxpayer in the name of a term deposit in the name of his/her / her son who is a specially related person constitutes a fraudulent act committed knowing that the Plaintiff’s country is harmed.

The Defendant recognized the claim of this case.

Cheong-gu Office

1. On August 30, 2006, the agreement between the defendant and the non-party ○○○○○○○ bank (Account Number 000-000-000) is revoked.

2. The defendant transfers to the non-party ○○○ (**********, to the non-party ○○○ Bank term deposit (Account Number 000-000-0000) (Account Number 000-000), and to the non-party ○ Bank (ju) the decision of transfer is notified.

3. The costs of lawsuit shall be borne by the defendant.

Cheongwon of the Gu

1. Formation of tax claims;

With respect to the corporate tax investigation of the business year to which 1998 belongs to the ○○○○○○○ (main shareholder) where ○○○ was a substantial major shareholder, 400,000,000 won was recognized and distributed. On January 31, 2003, the tax claim against Nonparty ○○, a delinquent taxpayer of the ○○ Tax Office, is at 239,410,950 won including additional dues and aggravated additional dues as of the filing date of the claim.

2. Fraudulent act;

The non-party head of the non-party head of the ○○○ shall recognize and distribute 400 million won, which was omitted in sales, to ○○○○○○○ Company established for the purpose of harbor transport incidental business, such as goods, vessel supplies, and vessel supplies, to each company, and deposit 31 million won of the deposit money deposited by the ○○○○○○○ as the defendant (hereinafter referred to as “ordinary deposit”) in the lawsuit (the case number: 2004Na3740) filed by the non-party head of the ○○○○ under the status of default of global income tax due to winning the lawsuit (the case number: 2004Na3740) against the non-party head of the ○○○○○○○ under the name of the defendant (the ○○○○○○’s upper ballot paper) in order to receive on February 10, 2006 and avoid the disposition on default of 24 million won.

3. The intention of an injury.

A. The intention of the non-party ○○’s death

The non-party ○○ is holding the deposit amount of KRW 310,000,000 on the account of the Defendant’s term deposit in the name of the related party for the purpose of undermining the tax claim by receiving KRW 24,000,000,000 in the status of global income tax delinquency

B. Non-party ○○’s insolvent

The non-party ○○○ was in a state of insolvency because there was no other property at the time of deposit of KRW 24 million in the account of the term deposit in the name of the defendant.

4. Bad faith of the defendant

The defendant is a person who has an address in ○○-dong, Incheon Metropolitan City, ○○-dong 22-12 and has no reason to use a financial institution in ○○-dong without any special connection, and the non-party ○○○ as a person who runs the ○○○-dong 22-12, without any reason to use the financial institution in the non-party ○-dong ○○-dong, and the non-party ○○-○ did not have any other property except the term deposit in this case. Therefore, the defendant

5. Evidence that the term deposit 240 million won in the name of the defendant is owned by Nonparty ○○;

(a) Details of the investigation of financial tracking of 310 million won on deposit;

On February 10, 2006, the head of ○○○○○ 200 million won deposited in the account under the name of ○○○ Bank’s Net Branch (50 million won or 0000 million won or 0000, or 39 million won per check number of 1 million won or 22 million won deposited in the account of 39 million won or more (30 million won or 000 million won or 000 million won or 40 million won or less). The head of ○○ 2000 won or more deposited in the account of 000 million won or more in cash on February 13, 2006 (30 million won or more) and deposited in the account of 00-400 million won or more in cash on February 14, 2006 and deposited in the account of 00-2000 million won or more in the name of 00-400 million won or more in cash.

(b) Evidence that the account of a fixed term deposit in the name of the Defendant is the borrowed name account;

From July 1, 2004, the defendant is a person who, from the date of July 1, 2004, has an address at ○○-dong 22-12, ○○-dong, Incheon Metropolitan City and engages in the real estate rental business under the trade name of Arabic (00-00-00) and has no reason to use a financial institution in the ○○ area without any special relation.

In light of the same content as above, 24 million won which is deposited in the term deposit at ○○ bank under the name of the defendant is the property owned by the non-party ○○○.

6. Conclusion

In light of the above facts, the act of the non-party ○○○ in the name of the defendant on deposit of KRW 24 million in the name of the defendant constitutes a fraudulent act committed while knowing that it would prejudice the plaintiff, and the defendant also knew the fact. Thus, the plaintiff revoked the deposit contract for a term deposit concluded between the defendant and the non-party ○○ Bank on August 30, 2006, and (ju) the bank confirmed that the actual owner of the money deposited in the term deposit (Account Number 00-000-000-0000) was non-party ○○○○○, and caused the plaintiff to file a lawsuit claiming that the money should be paid to the plaintiff.