Whether the act of transferring real estate owned by reason of sale constitutes a fraudulent act

The act of registering transfer of ownership constitutes a fraudulent act, in view of the fact that the ownership transfer is recognized to be notified of a large amount of national taxes, and that the delinquent taxpayer’s domicile is the real estate of this case even after the transfer of ownership, and that the ownership transfer constitutes a fraudulent act.

Article 30 of the National Tax Collection Act

1. The purchase and sale contract between the defendant and the non-party ○○ on April 15, 2005 is revoked.

2. The defendant shall pay to the plaintiff 24,105,560 won with 5% interest per annum from the day following the day this judgment became final and conclusive to the day of full payment.

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

The same shall apply to the order.

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

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

Title C. (Real Estate in this case)

(Indication of one building)

○○○○○○○○○-dong 774-7, 774-9, 774-12 ○○○○○○○-dong

Multi-family housing of 25 floors of reinforced concrete liter roof

301.40 square meters 2 stories 301.40 square meters 301.40 square meters 301.40 square meters 4 stories 297.48 square meters 297.48 square meters;

6 297.48 square meters 297.48 square meters 7 297.48 square meters 297.48 square meters 8 square meters 297.48 square meters 5 stories

9 A 11-story of 297.48 square meters and 12-story of 297.48 square meters and 297.48 square meters and 297.48 square meters;

13 297.48㎡ 14 stories 297.48С 15 stories 297.48§¯ 297.48С 16 stories 297.48§³

17. 297.48 square meters and 18 square meters and 197.48 square meters and 20 square meters and 297.48 square meters and 20 square meters and 297.48 square meters.

21 297.48㎡ 22 297.48 square meters, 23 297.48 square meters, 24 297.48 square meters, each of which shall be 297.48 square meters

25 297.48 square meters underground1 floor 277.68 square meters

(Indication of Land Subject to Site Right)

1. ○○○○○-si ○○○-dong 774-7 large scale 29576 square meters;

2. ○○○○-si ○○-dong 774-9 square meter 115 square meters;

3. ○○○○-si ○○○-dong 774-12 Large 6386 square meters;

(Indication of Section of Exclusive Ownership)

○○○○○○○ Building reinforced concrete 59.67㎡

(Indication of Site Right)

1. 1, 2, 3 Ownership Rights, 3607700/22913.

Grounds of Claim

1. The relationship between Nonparty ○○ and the Defendant

The wife of the non-party in arrears ○○○○○○ (hereinafter referred to as “non-party in arrears”) is ○○○○○. The birth of ○○○○○ is ○○○○○, and the spouse of ○○○○○○○○. Therefore, the non-party’s spouse is the defendant, and the Defendant’s husband is the non-party (see the evidence No. 5).

2. Formation of a taxation claim which is a preserved claim;

A. From June 25, 1995 to August 31, 2006, the Nonparty operated the wholesale and retail business of mutual safety articles, '○○○○○-dong 578 ○○○-dong 578 ○○○-dong 3-236 '○○○'.

B. In relation to the operation of the above business, the non-party has received the purchase tax invoice without real transaction at the time of the return on global income tax for the year 2003 and underpaid the amount of the global income tax. The non-party notified 19,534,560 won as the due date on July 31, 2005, but did not pay up to 24,105,560 won including the additional dues. (See subparagraph 1 of the evidence of global income tax assessment)

3. Fraudulent act;

A. Although the entrepreneur is obliged to faithfully report the tax and pay the relevant national tax in accordance with the tax-related Acts, the Nonparty had received the tax invoice that is not a real transaction at the time of the tax declaration on the actual business performance for the year 2003 and underpaid the tax.

B. On March 21, 2005, the head of ○○○ Tax Office, under the Plaintiff’s control, notified that the global income tax is levied, such as “A Certificate No. 4,” sent by March 21, 2005, for receipt of a tax invoice without real transactions from the data.

C. On April 18, 2005, the Nonparty: (a) on April 18, 2005, registered the ownership transfer registration with ○○○○○○○○○○○○○○ on the ground of the sales contract on April 15, 2005, the Nonparty was insolvent; and (b) on this basis, the Plaintiff was unable to obtain the satisfaction of the tax claim (see evidence 2 and 3).

D. The non-party recognizes that the high amount of national taxes will be notified, and the non-party paid national taxes in arrears on March 24, 2005 in order to cancel the registration of seizure by the head of ○○○○○○ Tax Office, the Plaintiff’s head of the tax office affiliated with the Plaintiff on March 21, 2005 (referring to the “certificate A 9”) and transferred the ownership of the real estate to the non-party’s wife’s spouse, the specially related party on April 18, 2005 after the attachment registration was cancelled on March 28, 2005. Since the non-party’s domicile was on the resident registration certificate No. 6, the non-party’s domicile was on the resident registration certificate No. 6, the non-party’s registration of ownership transfer on the real estate of this case is the real estate of this case on the resident registration certificate No. 6.

4. Intention and bad faith of the defendant;

The Nonparty had known the Plaintiff at the time of transfer of the instant real estate, which is the only property owned by himself/herself, due to sale and purchase to the Defendant in order to avoid the execution of the disposition of default of national taxes due to the notice of national tax payment under the status of the establishment of the liability for tax payment. The Defendant should be deemed to have known the Nonparty’s spouse as the Nonparty’s wife and the Nonparty’s intention of deception.

5. Whether the pertinent real estate is a well-grounded property

The director of ○○○ Tax Office, under the Plaintiff’s control, investigated the property of the Nonparty for the purpose of the disposition on default. The real estate of this case is the only property for the appropriation of the Nonparty’s national taxes (refer to the evidence No. 2 of this case’s title).

6. The date on which he becomes aware of a fraudulent act;

The plaintiff was issued on December 5, 2006 a certified copy of the register of the real estate of this case to execute the disposition on default against the non-party that the real estate of this case was registered in the name of the defendant, and he became aware of the fraudulent act of this case.

7. Value compensation.

A. The instant real estate was set up a collateral of KRW 45,500,000 with the maximum debt amount set at ○○○○○○○○○○○ at the time of the fraudulent act, and as indicated in “the balance of debt set forth in the evidence No. 8”, ○○○○○○ Company’s claim regarding the said mortgage against the Nonparty was cancelled on the ground of termination on June 23, 2006, which was 31,915,390 won after the date of the fraudulent act ( April 15, 2005).

B. The current market price of the instant real estate is 79,50,000 won (see, e.g., evidence 7 of the apartment house). Therefore, the Plaintiff is entitled to seek compensation for the value of the claim in order to recover an amount equivalent to 24,105,560 won, which is the Plaintiff’s claim amount, within the limit of 47,584,610 won, which is the balance obtained by deducting the obligation (31,915,390 won) secured at the time of the fraudulent act from the current price of the instant real estate at the present price of the instant real estate.

8. Conclusion

In light of the above facts, the act of the Nonparty’s registration of transfer of ownership on the instant real estate to the Defendant on the grounds of sale constitutes a fraudulent act, which is an act of knowing that it would prejudice the Plaintiff, a creditor, in order to evade the Nonparty’s tax liability.

In accordance with Article 406 of the Civil Code and Article 30 of the National Tax Collection Act, the plaintiff has claimed compensation for the restitution of the amount of claim, such as the purport of the claim.