Registration of cancellation of ownership

The defendant shall implement the procedure for cancellation registration of ownership transfer registration with respect to each real estate listed in the attached list to the plaintiff.

Article 30 of the National Tax Collection Act

Daejeon District Court-2015-Ban-217512

Korea

00

oly 14, 2016

16.03.10

1. The defendant shall have a 00 district court 00 registry office for each real estate listed in the separate sheet to the plaintiff.

The procedures for registration of cancellation of ownership transfer registration completed under paragraph (1) shall be implemented.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Basic facts

A. Aa, as the defendant's put, is engaged in real estate sale and development (new construction and transfer of a house).

A. Aa sold each parcel of land on March 21, 2008, 00do000 00 Do377, 388, but later failed to file a transfer income tax return. Accordingly, the Plaintiff’s BB superintendent of the tax office, who notified a Aa as of September 15, 2010, that the capital gains tax of KRW 106,257,910 for the year 2008 shall be paid by the due date for payment, but Aa did not pay a capital gains tax of KRW 182,125,70 for the capital gains tax of KRW 182,125,70, including the increased tax, as of July 31, 2015, for which the instant lawsuit was filed.

B. Ccc was the owner of each of the following real estate, including each of the real estate listed in the separate sheet (hereinafter referred to as "each of the real estate in this case"), around January 15, 201, the following real estate was sold to e, each of whom was sold to Dadd and Doa, relative e, and completed each registration of ownership on April 5, 201:

C. A on April 6, 2011, with respect to each of the instant real property, aa completed a provisional registration on a pre-sale basis to ggg, a fff’s parent, with respect to each of the instant real property.

D. Meanwhile, on July 13, 201, the Plaintiff confirmed that aa acquired each of the instant real estate, and notified the attachment of each of the instant real estate on July 13, 201, and seized each of the instant real estate in order to collect the transfer income tax in arrears by Aa, and completed the attachment registration on July 14, 201.

E. On August 10, 201, the Defendant received the registration of the right to claim ownership transfer from the Z on the ground of transfer from August 2, 2011, and completed the registration of the ownership transfer on the same day (hereinafter “instant registration”).

Facts that there is no dispute over recognition, Gap's 1 through 5, 7, 8, Eul's 4 (including each number), the purport of the whole pleadings.

2. The parties' assertion

A. The plaintiff's assertion

Aa and gggggs on each of the real property of this case, as well as sales reservations and ggs and the defendant

The transfer of the right to claim the transfer of ownership is null and void by a false conspiracy that is made in order to evade the plaintiff's tax claim due to the most active transaction. Accordingly, the registration of this case shall be cancelled as it falls under the invalidation of the cause, and the plaintiff shall exercise the right to claim the removal of disturbance based on the ownership of Aa as a tax payer against Aa in subrogation.

B. Defendant’s assertion

In fact, gg acquires each of the real property of this case and a registration of intermediate omission to Aa

In addition, while transferring each of the instant real estates to Aa, Ggg was set up a provisional registration on the basis of the reservation to sell and purchase each of the instant real estates, but aa did not receive the transfer proceeds from Aa because there was no financial resources of Aa, and later, the Defendant, on behalf of gg, who was a wife of Aa, sold 000 apartment houses located at 00 70 o, which had been held at the time of the subsequent sale, paid 31,50,000 won to gg on behalf of gg.)

3. Determination

A. In light of the following circumstances, the evidence adopted earlier, Gap evidence Nos. 9 through 14, 16, Eul evidence Nos. 1 and 2 (including each number), and the trade reservation between the plaintiff and ggg (or, according to the defendant's assertion, the contract under which ggg acquires each of the real estate of this case and receives the price from Aaa) and the defendant's trade between gg and gg shall be deemed null and void as a false declaration of agreement. Thus, it is reasonable to deem that the provisional registration of the right to claim the transfer of ownership in the name of gg and the registration of this case in the name of the defendant, which are based on these statements, are all null and void.

① As the Defendant asserted, g from the beginning is the purchaser of each of the instant real estate.

There is no objective data (the defendant could not submit objective data, such as that gg has actually paid the price of each of the real estate in this case, despite the name of the full bench over several times).

2. The parties to the contract of the instant real property are cc and Aa, and is actually selling and buying the instant real property.

The act of entering into a contract also seems to have been done by aa, not by gg, and cC, a seller, has transferred to aa, and reported the transfer income tax to the competent tax office on the basis of such fact.

③ If the Defendant asserts, gg is the actual purchaser, and aaa is the name of the actual purchaser.

On the following day after the purchase of this case and the registration of transfer of ownership was completed at the ggth of the day after the completion of provisional registration pursuant to the pre-sale agreement, and later, the ownership of each real estate of this case was completely transferred by receiving the purchase price from Aaa after receiving the purchase price, and there is no particular circumstance that explains complex and exceptional transactional relationship.

4. Each of the instant lands was used in the housing development business, and Aa was used in the said business.

On the other hand, while gg was engaged in a golf player, the defendant is working in the Bosing Institute, and the ggg or the defendant has to purchase each of the instant real estate, and there is no reason or need to do so.

⑤ Of the buyers of the land sold by cccc in conjunction with each of the instant real property, ddd in aa.

As the wife of the defendant and the wife of the same opportunity, the wife of Aa, which purchased the land from the same seller, has paid and acquired the price normally, while Aa, which did not acquire each of the real estate of this case due to lack of funds, is difficult to obtain it easily.

④ In light of the following: (a) the purchase price of each of the instant real estate (20,200,000 won; (b) the Defendant’s written evidence Nos. 4-1, and No. 4-1, and No. 4 of the preparatory document as of December 30, 2015; and (c) the Defendant asserts that the Defendant purchased each of the instant real estate from Hhh to Hh; and (d) the amount that the Defendant paid to Hh to Hg (total 31,50,000 won) is inconsistent; and (c) the time when the said money was paid by the Defendant to Hhh on June 201; and (d) the time when the Defendant purchased each of the instant real estate from Hhh and completed its registration is around August 2011 (see each of the written evidence No. 13-1, No. 1, and 2 of the evidence No. 13-2).

7. The registration of transfer of ownership in the name Aaa is made with respect to each of the instant immovables.

In light of the fact that the seizure disposition of each of the instant real estate based on the Plaintiff’s delinquent tax claims against Aaa was taken, as soon as the Defendant’s right to claim ownership transfer has been transferred and the principal registration has been completed, the intention to evade the execution of a tax claim can be inferred.

8. Furthermore, in light of the following circumstances, Aa does not acquire each of the real estate of this case

It is difficult to believe that the Defendant had no capacity to acquire each of the instant real estate on behalf of himself/herself.

The defendant was employed as an instructor of the Bopersung Institute, etc. after graduation from the university, since 209.

The details of the defendant's income and expenditure until 2011 are as follows:

(B) (C) the Defendant from October 3, 2009 to October 3, 2000 to 00 Eup 72, and 2

필지 ###### 제103동 제405호 아파트(이하 '이 사건 아파트'라 한다)를

250,000,000원에 취득하고, 2009. 10. 16. 이 사건 아파트에 관하여 주식회사 한국@@은행에 채권최고액 144,000,000원의 근저당권을 설정해 준 사실, 피고가 2011. 5. 31. 자 매매를 원인으로 하여 2011. 6. 17. 김은선에게 이 사건 아파트를 매도한 사실이 각 인정되기는 한다.

However, the defendant's income in 2009 was limited to KRW 4,834,782, while the defendant's income was limited to the same year.

In light of the fact that credit card expenditure was KRW 10,604,697, and the account in the name of the defendant that was paid by the loan interest interest for the acquisition of the above apartment was made from time to time in the account in the name of the defendant's motherddd, attached Aaa, or deposited by using cashier's checks. The apartment of this case does not seem to have been made by the defendant at the time of the acquisition of the above apartment, taking into account the fact that Aa entered into a sales contract directly as a proxy, etc. [the defendant is the actual purchase price of the apartment of this case with KRW 190,000,000 for the actual purchase price of the apartment of this case and KRW 46,00,000,000 which was actually required was stated in the statement of the amount, and there is no evidence supporting the above assertion].

(b) if so, trade reservation between Aa and gg, trade between g and the defendant shall be collected.

The plaintiff, a creditor of Aa, has the right to seek cancellation of the registration of this case by subrogation of Aa, and the defendant (see, e.g., Supreme Court Decision 95Da27998, Feb. 9, 1996) has a duty to implement the procedure for cancellation registration of this case.

4. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.