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(영문) 대구지방법원 2015.11.20 2013가단807294
사해행위취소
Text

1. As to real estate listed in the separate sheet:

A. Termination of title trust concluded on December 5, 2012 between B and the Defendant.

Reasons

1. Facts of recognition;

A. On December 29, 2005, B entered into a sales contract with C on December 29, 2005 with the content that (i) the Plaintiff’s tax claims against B shall sell the Daegu Suwon-gu D, 209.9 square meters and its ground, E large scale 222 square meters and its ground buildings, as KRW 650,000,000.

After that, B completed the registration of ownership transfer on December 29, 2005, with respect to the above D sites and their ground buildings, on December 30, 2005, the registration of ownership transfer was completed in F, a co-born of C with respect to the above E sites and their ground buildings.

Shebly, on February 6, 2006, B reduced the transfer value of each of the above real estate to 320,000,000 won to the head of the Dong Daegu District Tax Office and made a preliminary return of transfer income tax on the basis of the actual market price.

The head of the Dong Daegu District Tax Office confirmed that the actual transaction value of each of the above real estate is KRW 650,000,000, and F is the actual transferee or F and completed the registration of transfer under the name of the actual transferee or F, and notified on November 5, 2012 to B of the results of the tax investigation.

Applicant On December 10, 2012, the head of the Dong Daegu District Tax Office applied 10 years of the exclusion period of national tax to B on the grounds that B had committed fraud or other unlawful acts at the time of filing a return of transfer income tax, and issued a revised notice of the transfer income tax of KRW 189,809,060 (including additional tax, December 31, 2012) for each real estate as the actual transaction price (transfer value of KRW 650,00,000).

(v) on November 14, 2013, the Tax Tribunal rendered a decision to dismiss B’s appeal against the said disposition.

On September 19, 2014, the first instance court (Tgu District Court 2014Guhap20232) dismissed B’s claim seeking revocation of the above disposition, and the appellate court (Tgu High Court 2014Nu6358) dismissed B’s appeal on April 17, 2015.

At present, the Supreme Court (Supreme Court Decision 2015Du41630) is in progress.

⑹ 한편 위 각 부동산에 관하여, 2011. 2. 16. 매매를 원인으로 하여 G 명의로 소유권이전등기가 마쳐졌고...

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