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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. Facts of recognition;
A. C and B’s default of tax payment is a real owner of C and C’s entire shares of a stock company (hereinafter “C”) that started on February 20, 2008 and closed on March 12, 2009.
The head of the Dong Tax Office imposed the value-added tax, the business income tax, and the corporate tax for C, but C did not pay it.
B did not pay the taxes imposed on C as the secondary taxpayer on C’s tax liability equivalent to KRW 4,313,797,340 on the basis of the notified tax amount as listed below, and the comprehensive income tax imposed on B.
B. On February 2, 2009, the ownership transfer B entered into a contract with the Defendant, his father, to sell KRW 120 million with respect to each of the real estate listed in the separate sheet, which is the only property owned by him (hereinafter “instant real estate”), and completed the registration of ownership transfer on February 10, 2009.
B entered into a contract with the Defendant to lease the instant real estate at KRW 35 million and received KRW 85 million from the Defendant on February 9, 2009, deducting KRW 35 million from the above purchase price.
[Ground of recognition] Unsatisfy, Gap 1 through 8 (including paper numbers, hereinafter the same shall apply), Eul 1 and 2, the purport of the whole pleadings
2. Tax liabilities on the basis of a fraudulent act shall be subject to taxation as provided in Acts;
If the case is satisfied, the necessity of the special action of the tax authority or the taxpayer for the establishment of the tax liability is naturally established.
(See Supreme Court Decision 2008Da84458 Decided May 14, 2009, etc.). According to the above facts, as of February 2, 2009 when the instant sales contract was concluded, B was in a state of exceeding active property, and the Plaintiff’s taxation claims against B were all established.
In the absence of special circumstances, it is easy for the debtor to sell real estate, which is the only property, and change it into money.