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(영문) 대전지방법원 천안지원 2009. 03. 05. 선고 2008가단23039 판결
체납상태에서 유일한 재산을 증여한 행위는 사해행위에 해당함[국승]
Title

the contract of gift with the burden of tax liability is subject to fraudulent act, so the contract of gift must be revoked.

Summary

A donation contract constitutes a fraudulent act detrimental to the plaintiff, a creditor, unless there are special circumstances.

The decision

The contents of the decision shall be the same as attached.

Text

1. The contract of donation concluded on July 27, 2007 between the defendant and the last ○○ registry shall be revoked.

2. The defendant shall make the most uniform to the defendant.

A. As to each real estate listed in [Attachment List 1 to 6], the Jeonju District Court’s Circuit registry office was completed on July 31, 2007 as the receipt No. 8357;

B. As to the real estate listed in Attachment List No. 7, the Gwangju District Court completed at No. 23911 of the receipt on July 31, 2007

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.

Purport of claim

The same shall apply to the order.

Reasons

1. Determination on the cause of the claim

In the event that ○○○ Head is liable to pay taxes to the Plaintiff as shown in the separate sheet as shown in the separate sheet, and the Defendant, the wife on July 27, 2007, entered into a donation contract with respect to each of the real estate listed in the separate sheet as the only property owned by him (hereinafter the instant donation contract) and completed the ownership transfer registration listed in the separate sheet No. 2 (hereinafter each of the instant transfer registration) on July 31, 2007. Accordingly, there is no dispute between the parties, or the overall purport of each of the arguments in the separate sheet No. 1 evidence No. 1, No. 2-1 through No. 7, and No. 4-2. According to the above facts of recognition, the instant donation contract constitutes a fraudulent act detrimental to the Plaintiff, the obligee, and the Defendant, the beneficiary, is obligated to implement the procedure for cancellation registration of each of the instant transfer registration.

2. Judgment on the defendant's assertion

As to this, the defendant alleged in good faith that he did not know of the above tax liability against the plaintiff of the least ○○, the debtor at the time of the donation contract in this case, and there is no evidence to reverse the beneficiary's bad faith presumed legally, and therefore, the defendant's above assertion is without merit.

The plaintiff's claim shall be accepted on the grounds of its reasoning.

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