Revocation of Fraudulent Act

1.The act of donation to the spouse of an immovable property shall be a fraudulent act unless there are special circumstances.2. The burden of proof prior to the registration of the provisional right of ownership shall be the defendant.

Article 30 of the National Tax Collection Act (Cancellation of Fraudulent Act)

Article 406 of the Civil Code / [Right of Revocation]

1. A. A. The gift agreement concluded on April 19, 2002 with respect to the real estate listed in the separate sheet between Defendant leap○○ and Nonparty Kim○○ shall be revoked within the limit of KRW 144,81,450.

B. The Plaintiff:

(1) Defendant ○○ shall pay 144,811,450 won and 5% interest per annum from the date of the final judgment of this letter to the date of full payment.

(2) As to the real estate listed in the attached list, Defendant Jeong-○ shall implement the procedure for the cancellation of the registration of the right to claim transfer of ownership, which was completed by the registry office of the Seoul Central District Court on May 18, 2002 by the receipt No. 29782.

2. The plaintiff's remaining claims against the defendant Ma○ are dismissed.

3. Of the costs of lawsuit, the part arising between the Plaintiff and the Defendant Pap○○ is five minutes, and the remainder is assessed against the Plaintiff, and Defendant Pap○○○, respectively. The part arising between the Plaintiff and Defendant Pap○○ is assessed against the Defendant Pap○.

The contract of donation concluded on April 19, 202 with respect to real estate listed in the separate sheet on April 175, 202 shall be revoked within the limit of KRW 175,964,220 with respect to the real estate listed in the separate sheet on the order Nos. 1-b (2) and the defendant ○○ and the non-party ○○ wounds. Defendant ○○ shall pay to the Plaintiff the amount equivalent to 5% per annum from the day following the day when the judgment of this case became final and conclusive to the day of full payment.

1. Basic facts

The following facts may be acknowledged, either in dispute between the parties or in accordance with Gap evidence of 1 to 16, and Eul evidence of 1 to 3 (including each number), by taking into account the whole purport of the pleadings:

(1) With respect to the value-added tax on the non-party 1, 2, 3, 200 (hereinafter referred to as "non-party 1 claim for value-added tax for 2,74,040") on January 2, 200, 200, the amount of value-added tax shall be KRW 7,74,040 (hereinafter referred to as "the value-added tax claim for 2,00") shall be KRW 2,400, KRW 240,750 (hereinafter referred to as "the value-added tax claim for 1,200"), KRW 2,379, KRW 200, KRW 379, KRW 40 for 2,90 for 2,00 for 2,00 for 3,00 for 2,000, KRW 2,970 for 3,94 for 2,00 for 2,000 for 3,94.

B. On the other hand, on April 19, 2002, Kim ○ concluded a donation agreement on the real estate listed in the separate sheet (hereinafter “instant real estate”) which is the only property between Defendant Ma○○, one’s own wife, and completed the registration of ownership transfer in the name of Defendant Ma○○ on the ground of this agreement.

C. In addition, on April 22, 2002, Defendant ○○○○ Fire Marine Insurance Co., Ltd. (hereinafter “○○○ Fire”) entered into a loan contract with Nonparty 280,000,000 annually, interest rate of 6.8% per annum, and the term of loan on April 21, 2007, which was set forth on April 21, 2007, and entered into a mortgage contract with ○○ Fire, which was based on which the contract was received on April 21, 2007, and the maximum debt amount was KRW 392,00,000,000 on the ground of receipt on April 22, 202 by the Seoul District Court’s 23425 of the same month. The debtor completed the registration of establishment of the right to request transfer registration under the name of Defendant 297, which was the ○○○ Fire, the neighboring party owner, and completed the registration of establishment of the right to claim transfer registration under the name of Nonparty 2972, etc.

2. Determination on the revocation of fraudulent act and the claim for restitution

A. Formation of preserved claims

First, the claim of value-added tax is established at the end of the taxable period as prescribed by Article 22(1) of the Framework Act on National Taxes, Article 22(1) of the Enforcement Decree of the Framework Act on National Taxes, and Article 10-2 subparag. 1 and 2 of the Enforcement Decree of the Framework Act on National Taxes. According to Article 3(1) of the Value-Added Tax Act, the taxable period of value-added tax is from January 1 to June 30 of the corresponding year. The second period is from July 1 to December 31 of the corresponding year. The global income tax claim is established at the end of the taxable period as prescribed by Article 21(1) subparag. 1 and 22(1) of the Framework Act on National Taxes, Article 10-2 subparag. 1 and 2 of the Enforcement Decree of the Framework Act on National Taxes, and the Plaintiff’s claim of global income tax is established at the end of the pertinent taxable period until December 31 of the corresponding year, 199, value-added tax for 200 years and 10 years.

B. Scope of preserved claims

The amount of tax belonging to the scope of the above covered claims is KRW 144,81,450 [19,379,080 + KRW 3,294,294,350 + + (240 + KRW 240 + 12,030 + KRW 10,487,160 + KRW 1,656,910 + KRW 40 +6,400 + KRW 45,973,090 + KRW 7,263,680 + KRW 00 + KRW 328,700 + 12,030 +) + (10,487,16,910 + KRW 40,512 +6,860 + + KRW 45,973,09 + KRW 7,263,680 + KRW 00 + KRW 328,701,63,60]; and

(1) Since the additional dues and aggravated additional dues for 1,502,240 won [the amount prior to the amendment by Act No. 7004, Dec. 30, 2003; hereinafter referred to as the “former National Tax Collection Act”) for the principal tax on the claim of value-added tax 1 for the second period of 2000 shall be included in the additional dues equivalent to 5/100 of the national tax in arrears from the expiration of January 31, 2003, 387,200 won (7,74,040,0400 won for convenience of calculation; hereinafter referred to as KRW 7,744,040 for the convenience of calculation) + the additional dues for the amount of 20,00 won in global income [the additional dues shall be included in the amount of 1,502,240 won in the amount of 20,000 won in total income from the expiration of January 31, 2003 to the amount of 24.1.204

(2) The additional dues and aggravated additional dues for 19,379,080 won of the principal tax on the claim 2 of value-added tax for 2000 and the additional dues and aggravated additional dues for 3,294,350 won [the additional dues equivalent to 5/100 of the national taxes in arrears from the expiration of March 31, 2003, which is the due date under the main sentence of Article 21 of the former National Tax Collection Act (19,379,080 won for the convenience of calculation, 19,000 won for the convenience of calculation) + The additional dues for 19,379,080 won of the principal tax on the claim 2 of value-added tax for 200 + The additional dues for 3,294,350 won of the national tax requested by the Plaintiff from May 1, 2003 until February 29, 2004 [the increased additional dues shall be calculated as 120/100 of the national tax amount in arrears];

(3) The additional dues of KRW 240,750 and the additional dues of KRW 12,030 [the additional dues equivalent to 5/100 of the national taxes in arrears from the date after March 31, 2003, which was the due date under the main sentence of Article 21 of the former National Tax Collection Act, was 12,030 won (240,750 won X05, for the convenience of calculation; hereinafter referred to as KRW 500,000 for the convenience of calculation) + Since the national taxes in arrears under Article 22(2) of the former National Tax Collection Act are less than 50,000 won, the aggravated additional dues are 0,030 won];

(4) The additional dues and aggravated additional dues 1,656,910 won for the principal tax of value-added tax claim for the second period of 1999 [the additional dues equivalent to 5/100 of the national taxes in arrears from the expiration of April 30, 2003, which is the due date for payment under the main sentence of Article 21 of the former National Tax Collection Act] + 524,350 won (10,487,160 won for convenience of calculation, 160.05 won for convenience of calculation) + 1 month after the expiration of April 30, 203, which is the due date for payment under Article 22(1) of the former National Tax Collection Act, from June 1, 2003 to the date of February 29, 2004, which is the amount equivalent to 120/100 of the national taxes that were in arrears until February 29, 2004]

(5) The additional dues and aggravated additional dues for 40,512,130 won and the additional dues for the principal tax on value-added tax claim for the first time in 2001 [2,025,600 won (40,512,130 won for convenience of calculation, 130.05 won) equivalent to 5/100 of the national tax in arrears from the expiration of April 30, 2003, which is the due date under the main sentence of Article 21 of the former National Tax Collection Act] + (2,025,60 won (4,000 won for convenience of calculation, 1,000 won) + (1 month after the expiration of April 30, 203, which is the due date for payment under Article 22(1) of the former National Tax Collection Act, until February 29, 2004, the increased additional dues shall be calculated up to 120/100 of the national tax amount in arrears until February 30, 2004, 20014]

(6) The amount of principal tax on the claim 1 of value-added tax for the second period of 2001 plus the increased amount of 7,263,680 won [2,298,650 won (45,973,090 won for convenience of calculation, 190 won) equivalent to 5/100 of the national tax in arrears from the date on which April 30, 2003, which was due date under the main sentence of Article 21 of the former National Tax Collection Act, was due date until February 1, 2004] + 45,973,000 won (45,973,090 won for convenience of calculation, 200,000 won) + The increased amount of 10/100 of the national tax in arrears, which was due date after April 30, 2003, which was due date for payment under Article 22(1) of the former National Tax Collection Act, from June 1, 2003 to February 29, 2004

(7) Value-added tax claim 2 for the second period of February 2001 0 won, additional dues and increased additional dues for this.

(8) Value-added tax amounting to 328,70 won for principal tax on the claim 3 of value-added tax for the second period of 200 and additional tax amounting to 16,430 won for the claim 12,030 won for the amount equivalent to 5/100 of the national tax in arrears from the expiration of July 31, 2003, which is the due date under the main sentence of Article 21 of the former National Tax Collection Act (328,700 xx0,05, for the convenience of calculation) + for the amount of national tax in arrears under Article 22 (2) of the former National Tax Collection Act, which is less than 500,000 won, whichever is later than the due date for

(9) The principal tax of the global income tax claim in 2001 is KRW 0,000,000,000,000,000

C. Establishment of fraudulent act

As seen earlier, the act of donating the instant real estate, which is the only real estate by Kim ○○, a tax liability of 140,000,000 won or more against the Plaintiff, to Defendant Ma○○, which is its wife, constitutes a fraudulent act in relation to other creditors, barring special circumstances, as long as the said donation contract constitutes a fraudulent act, barring any special circumstance. As long as the said donation contract constitutes a fraudulent act, it is presumed that the beneficiary Ma○ and the subsequent purchaser ○○ is also presumed to have been maliciously committed by the beneficiary.

D. Determination as to the defendants' assertion

(1) Defendant Ma○○○’s assertion

Defendant ○○ alleged that the instant real estate was provided as consolation money for divorce by her husband Kim○, the husband, but there is no evidence to acknowledge this, and thus, Defendant ○○’s above assertion premised on this premise is no longer reasonable.

(2) Defendant Jeong-○’s assertion

Defendant Jeong-○ asserts that the provisional registration of the right to claim ownership transfer registration of the instant real estate was in good faith at the time of the transfer of the provisional registration already established, which was a security for the amount of KRW 20,000,000,000, lent around February 2003.

Therefore, it is not sufficient to acknowledge the provisional registration of the right to claim ownership transfer of the real estate on which the right to collateral security had already been established, as seen earlier, in light of the fact that the provisional registration of the right to claim ownership transfer of the real estate is insufficient to recognize the right to claim ownership transfer, and there is no other evidence to support the right to claim ownership transfer of the real estate on which the right to collateral security had already been established, even if the statement of No. 4 and No. 5 with respect to whether Defendant Jeong-○ lent the above money to Defendant Il-○○, as seen earlier, is insufficient to acknowledge the good faith of Defendant Jeong-○, and there is no reason

(e) Methods of reinstatement;

In a case where a juristic act on a certain real estate constitutes a fraudulent act, in principle, the said fraudulent act shall be revoked, and the cancellation of such registration shall be ordered to restore the real estate itself, such as the cancellation of such fraudulent act. However, as in the case of the instant real estate, if it is impossible or considerably difficult to restore the original property due to the completion of the establishment registration, etc. from the beneficiary to the subsequent purchaser acting in good faith, the damages equivalent to the value of the object of the fraudulent act may be ordered as a performance of the obligation to restore at the creditor's request. In such a case, the amount to be compensated shall

In full view of the purport of the evidence evidence No. 7 of this case, the value of the real estate of this case as of April 19, 2002, which was around the date of the fraudulent act of this case, was KRW 352,893,600, and thereafter, at the time of the closure of fact-finding proceedings, it is confirmed that the value of the real estate of this case is the same amount. As to the real estate of this case as of April 22, 2002, Seoul District Court Decision 23425, which was received on April 22, 2002 by the debtor ○○○○○, ○○○○ Fire & Marine Insurance Co., Ltd., Ltd., the maximum debt amount, KRW 392,00,00, the registration of creation of a mortgage of this case was completed. Accordingly, if Defendant 00 calculated the amount of compensation by Defendant ○, the value of the real estate of this case, within the limit of KRW 352,893,600,0.

Therefore, the contract of donation concluded on April 19, 2002 between Kim ○ and Defendant Pap○○ is deemed to be a fraudulent act in relation to the Plaintiff. Accordingly, the contract of gift concluded on April 19, 2002 is to be cancelled. As a result, Defendant Pap○ is obligated to pay to the Plaintiff the amount equivalent to KRW 144,81,450, and damages for delay at the rate of 5% per annum as stipulated in the Civil Act from the day following the day when the decision became final and conclusive to the day when the decision was fully completed. Defendant Pap○ is obligated to implement the procedure for registration of cancellation of the right to claim transfer, which was completed on May 18, 2002, to the Plaintiff.

3. Conclusion

Therefore, the plaintiff's claim against the defendants is justified within the scope of the above recognition, and the remaining claim against the defendant Man○ is without merit, and it is dismissed. It is so decided as per Disposition.

List of Real Estate

1. ○○○-dong, Jung-gu, Seoul, 66 square meters 112.4 square meters;

2. ○○○-dong, Jung-gu, Seoul, 66-1 13.6 square meters.

3. The ○○○-dong, Jung-gu, Seoul, 66, 66-1 above ground.

The steel bars bean crym crympire, three dry business places;

Hobbes 36 squarely 7 Hobbes

36 squarely, 36 squarely, 7

3. Plubbes 36 square 7

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