The act of transferring the instant real property by the sale of the real property constitutes a fraudulent act to evade tax claims.

The act of transferring the real property of this case only before filing a tax without filing a comprehensive income tax, constitutes a fraudulent act to evade a tax claim.

Article 30 of the National Tax Collection Act

2013 Ghana 31235 Revocation of Fraudulent Act

Korea

IsaA

Pleadings without Oral Proceedings

August 23, 2013

1. The sales contract concluded on July 20, 201 between the defendant and the non-party B on the real estate listed in the separate sheet between the defendant and the non-party B shall be revoked within the scope of the OOB.

2. The defendant shall pay to the plaintiff an amount equivalent to 5% interest per annum from the day following the day when the judgment of this case became final and conclusive to the day of complete payment.

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

Cheong-gu Office

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);

Cheongwon of the Gu

1. The relationship between the Defendant and the Nonparty B B

"The defendant is under the honor of Non-Party B, Non-Party B, Non-Party B (hereinafter referred to as "Non-Party B"), "A certified copy of the evidence No. 2), and 2. Details of establishment of a taxation claim, which is a preserved bond.

"The non-party filed a non-party's global income tax return on the business income accrued in 2010, and the head of Jeju District Tax Office under his/her control notified the non-party of the non-party on January 31, 201 and did not pay it. The non-party sold "OOOOOO of Jeju Special Self-Governing Province 1277-1CC 4th floor 502 of the non-party 4th apartment as its sole property on July 20, 201 (the date when the tax liability is established)" to the defendant on July 20, 2011, and as a result, on March 25, 2013, the non-party's arrears amounted to OOO as of March 25, 2013, including additional dues, "A resolution on the global income tax assessment", and "A resolution on March 3, 2013."

(a) Although a taxpayer voluntarily reports and pays related national taxes in good faith pursuant to tax-related Acts, the non-party is entitled to no comprehensive income tax (the date of the establishment of tax liability: December 31, 201) and the non-party completes the registration of transfer of ownership with No. 60385 on July 19, 201, on the ground of the sales contract on July 20, 201, to the Defendant as the Jeju District Court and the receipt number No. 60385 on August 19, 201.

C. National taxes for which the above liability to pay taxes was established are realized by notifying the head of Jeju Tax Office under his/her control of national taxes by the due date on January 31, 2012. However, the Nonparty did not pay the notified national taxes until now, and the act of registering the transfer of ownership to the Defendant of the instant real estate, which is its sole property, is not a national tax notified to him/her, but a fraudulent act to evade the Plaintiff’s compulsory execution, which is a tax claim subject to the disposition of national taxes in arrears.

4. Intention and bad faith of the defendant;

"The non-party can sufficiently expect that the amount of taxes will be imposed by filing a comprehensive income tax without filing a tax return on the business income for the year 2010 with Samsung Life Insurance designer ("09~11 year"), while the non-party predicted that the national tax for which tax liability has already been established will be notified in the near future, reducing its capacity for repayment by selling and selling it to the defendant who is his/her birth in order to escape from the disposition of default, such as seizure of the property that is the grounds of the non-party's reason, was known at the time of the non-party's sale. In addition, the defendant should be deemed to have known that this sales act was fraudulent at the time of the non-party's purchase and sale of the real property, and that he/she was aware of the non-party's intention to harm the non-party's property."

"The real estate of this case, as shown in "a summary inquiry by each taxpayer," which has been investigated by the director of Busan Regional Tax Office and the director of Jeju Regional Tax Office for the purpose of the disposition on default of taxes against the non-party". (A) 5 real estate acquired and transferred (the National Tax Service's electronic data)".

No.

Location of Property

Whether they are owned or not

Transfer and Acquisition Details

Jinay

1

OOOO of Jeju Special Self-Governing Province 1277-1CC 4th floor No. 502

IsaA

July 20, 2011

Receipt on August 19, 2011 (Re-60385)

OOOO

OOOO in 201

However, on July 20, 2011, the non-party's active property was owned by the non-party at the time of the sale of the real estate in this case, but the non-party's active property was passive property on March 18, 2011 and the non-party's real property at the Jeju District Court (No. 20809) was created as a collateral mortgage (No. 20809) with the non-party as the debtor, and on July 20, 2011, the non-party, at the time of the sale of the real property in this case, was the non-party limited liability company as the non-party limited liability company as the OO, and there was a global income tax OO as the preserved claim, and thus, the non-party caused the non-party to exceed its liability as the non-party sold the real property in this case to the defendant."

The public official of Busan Regional Tax Office concealed property of the Plaintiff-affiliated Busan Regional Tax Office was issued on March 25, 2013 a certified copy and a certified copy of the registry of the instant real estate issued on March 26, 2013 in the process of conducting an investigation for tracking a delinquent taxpayer in order to execute a disposition for default against the Nonparty, and was aware of the fact that the instant real estate was registered in the name of the Defendant and the Nonparty’s fraudulent act.

7. Value compensation.

“The Plaintiff shall seek the cancellation of the registration of transfer of ownership to its original state on the instant real estate, but the Defendant, as of the date of sale and purchase of the instant real estate (OOO(the date of 07.20, 201) as of the date of the sale and purchase of the instant real estate, shall make the registration of cancellation of the establishment of a collateral security on January 29, 2013.” Therefore, the Plaintiff, as of January 20, 201, sought compensation for the amount of OOO(the transaction value of the instant real estate, as stated in the purport of the claim, against OO(s) as of the trading value of the instant real estate.

8. Conclusion

In light of the above facts, the non-party’s act of completing the registration of ownership transfer to the defendant on the instant real estate on the grounds of sale constitutes a fraudulent act, which is an act of knowing that it would prejudice the plaintiff, who is the creditor, in order to evade the non-party’s tax liability. Thus, the plaintiff is bound to file this lawsuit as stated in the purport of the claim pursuant to Article 406 of the Civil Act and