Action for Revocation of Fraudulent Act

Each gift contract of this case is revoked as a fraudulent act, and as a result, the defendant is obligated to implement the procedure for cancellation registration of transfer of ownership in each of the defendant KimB.

Article 30 of the National Tax Collection Act

2012 Ghana 156541 Revocation of Fraudulent Act

Korea

Park AA

June 20, 2013

July 11, 2013

1. Between Defendant and KimB:

A. On September 14, 201, concluded on September 14, 201 with respect to each real estate listed in Schedule 1 and Schedule 2:

B. On March 6, 2012, concluded on March 6, 2012 with respect to real estate listed in paragraph 3 of the Attached List

Each gift contract shall be revoked.

2. The defendant shall be KimB:

A. As to each real estate listed in [Attachment List Nos. 1 and 2, the Daegu District Court, Daegu District Court, as at September 28, 201, completed as No. 22966, Sept. 28, 201;

B. The Daegu District Court’s Youngcheon District Court’s registration office on the real estate stated in paragraph (3) of the attached list was completed on March 8, 2012 as the receipt of No. 7408.

The procedure for the cancellation registration of each transfer of ownership shall be implemented.

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

Cheong-gu Office

The same shall apply to the order.

1. Facts of recognition;

A. On August 10, 2010, the Plaintiff: (a) decided on August 10, 2010 to pay OB to KimB as global income tax on money and valuables OB (an amount equivalent to money and valuables confiscated and collected in accordance with Article 134 of the Criminal Act and Article 13 of the Act on the Aggravated Punishment, etc. of Specific Crimes) received as bribe brokerage and property in breach of trust on or around 2005; (b) notified that OB should pay by August 31, 2010; (c) however, KimB did not pay it. The global income tax in arrears by KimB is currently included in additional charges.

“B. On September 14, 201, KimB donated each real estate listed in paragraphs 1 and 2 of the Schedule to the Defendant, his wife, and completed the registration of transfer of ownership under the name of the Defendant as of September 28, 201, the Daegu District Court, Daegu District Court, as of each of the above real estate, No. 22966, which was received on September 28, 2011. On March 8, 2012, KimB donated the real estate listed in Paragraph 3 of the Schedule to the Defendant, and completed the registration of transfer of ownership under the name of the Defendant as of March 8, 2012 as of receipt No. 7408 of March 8, 2012 (hereinafter each of the instant real estate listed in the Schedule)

(C) Each of the above donations was inherited by KimB from his mother KimCC and was the only property of KimB at the time of entering into each of the following gift contracts.

[Reasons for Recognition] Facts without dispute, entry of Gap 1 through 6 (including paper numbers) and the purport of the whole pleadings

2. Determination

The KimB donated each of the instant real estate, which is the only property inherited by the mother, to the Defendant, under the circumstances where the mother bears the obligation, such as defaulting on a large amount of tax, as seen above. Such donation is a fraudulent act in relation to other creditors of KimB, and is presumed to have the intention to commit suicide by KimB, and is presumed to have been committed in bad faith by the Defendant, the beneficiary.

In regard to this, the defendant, at the time of the donation of each of the instant real estate from KimB, was fully aware of the fact that KimB was not delinquent at the time of the donation from KimB, and the defendant's defense was given to the purport that he was a bona fide beneficiary, since he was given a donation from R2 in order to keep the reply to the mother of the dead parents and to keep the remainder in the future after the death of R2C, and there was no evidence to acknowledge it.

Therefore, each gift contract of this case is revoked as a fraudulent act, and the defendant is obligated to implement the procedure for cancellation registration of transfer of ownership in the name of each of the defendant KimB as a restoration to its original state.

3. Conclusion

Then, the plaintiff's claim is justified, and it is decided as per Disposition by admitting each claim.