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(영문) 대전지방법원 2015.02.12 2014나105354
사해행위취소
Text

1. At the request made for exchange change in the party room, one of the two thousand and twenty-six square meters above Sejong Special Self-Governing City, between the defendant and B.

Reasons

1. Facts of recognition;

A. The director of the public sector’s office under the Plaintiff-affiliated tax office conducted on-site verification of HF materials B from July 1, 2013 to July 5, 2013, and notified B of global income tax and value-added tax for the year 2010 to July 5, 2013 as listed below. The amount of tax in arrears by B prior to the filing date of the instant lawsuit reaches KRW 614,657,470 as listed below.

No. 163, 2010. 7, 55, 970 on December 31, 2013. 7, 2013. 7, 55, 970 8,145, 320 " 163,146, 460 175, 871, 850 360 on December 31, 2012, 187, 206. 36. 40 on December 31, 2016, 205, 30, 207, 3333, 580, 580, 58. 204, 205, 205, 206. 37, 205, 204, 305, 204, 307, 204, 2010, 437, 2016.

B. The Defendant and his/her birth, B, purchased the instant real estate owned by I and J on August 18, 2009 and completed the registration of ownership transfer for each of 1/2 shares on September 2, 2009, respectively, and the Defendant completed the registration of ownership transfer for B’s above 1/2 shares (hereinafter “instant shares”) on the ground of sale and purchase as of May 31, 2013, Daejeon District Court Sejong District Court Sejong District Court No. 24790, Jul. 8, 2013 (hereinafter “instant registration”).

C. B was in excess of the obligation at the time of completing the registration of this case to the Defendant.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 7, purport of the whole pleadings

2. Determination

A. The existence of the preserved claim and the value-added tax are taxes for which tax liability is established when the taxable period expires (Article 21(1)1 and 7 of the Framework Act on National Taxes). Accordingly, the Plaintiff’s taxation claim equivalent to B’s income tax and value-added tax amount in arrears shall be the preserved claim of the obligee’s right of revocation in the instant case.

(b).

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