The act of donation to the defendant who is the plaintiff of this case constitutes a fraudulent act.

The act of donation to the Defendant, the sole property of the instant real estate, to avoid a disposition on default of national taxes under the default of national taxes, constitutes a fraudulent act detrimental to the Plaintiff, the creditor.

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

2013 Ghana 505464 Revocation of Fraudulent Act

Korea

Song AA

Pleadings without Oral Proceedings

September 5, 2013

1. The Defendant and KimB’s revocation of the gift agreement concluded on February 5, 2013 with respect to the share of 2/126 square meters among 39-1 forest 121,884 square meters in O-Myeon O-si O-si O-si O-si O-O.

2. On February 8, 2013, the Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed under the receipt of No. 3414 on February 8, 2013, to KimB with respect to the said real estate.

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

Cheong-gu Office

The same shall apply to the order.

1. Indication of claims: To be as shown in the grounds for claims in attached Form;

2. Grounds: Judgment without holding any pleadings (Articles 11208 (3) 1, and 257 of the Civil Procedure Act);

Cheongwon of the Gu

1. Basic facts

A. The Plaintiff’s circumstances leading to imposition of Nonparty KimB

"1) Nonparty KimB (hereinafter referred to as "GB") notified 2 OOOO on the payment period on January 31, 2013 due to reasons such as omission of sales or non-payment without filing a report, etc. with the business operator closed on February 1, 2008 as CCC and engaged in construction business, and with respect to the business, the head of the Highyang Tax Office under the Plaintiff-affiliated Tax Office notified 3 OOOOOO(hereinafter referred to as "the tax claim of this case") of the decision on August 31, 2009 and November 30, 2009 (refer to the evidence 1-3 - of each item of taxation). The KimB did not pay the amount of national taxes, such as value-added tax, by the deadline for payment.

B. Reasons for the real estate disposition by KimB

"EgB entered into a donation contract with the defendant, who was OOO 39-1 Forest Land No. 121,884m2 (hereinafter "the real estate of this case") on February 8, 2013 while the tax claim of this case was delinquent, and completed the registration of transfer of ownership on the ground of donation in the defendant's future (Evidence No. 2 - the entire certificate of registered real estate registration, Evidence No. 3 - Family Relations Certificate)", and 2. The establishment of the preserved claim on February 5, 2013.

On February 5, 2013, which is the date of the donation contract between KimB and the Defendant for the instant real estate, the instant taxation claim against the Plaintiff was finally determined, and thus, the instant taxation claim against KimB is the preserved claim against the lawsuit seeking revocation of the fraudulent act.

3. The intention to commit fraudulent acts and to injure himself;

The act of KimB’s donation to the Defendant, the sole property of the instant real estate, in order to avoid the execution of the disposition on default of national taxes in arrears, constitutes a fraudulent act detrimental to the Plaintiff, the creditor, and at the same time, it is presumed that the obligor’s intent to cause harm to the Plaintiff.

4. Bad faith of the defendant

Since the beneficiary's bad faith is presumed, it has the burden of proof to the beneficiary that the beneficiary was unaware of the fraudulent act. The defendant, as the child of KimB, is the defendant of KimB, that he was aware of the donation of the real estate in this case to the defendant in order to evade tax liability in excess of his obligation.

5. The date on which he becomes aware of a fraudulent act;

On March 7, 2013, the Plaintiff was aware of the fact that the instant real estate was transferred to the Defendant under the name of the Defendant for the reason of donation after printing out the property status list on March 7, 2013 to review the property status in order to adjust national tax delinquency against KimB (see Evidence A 4 - KimB National Tax Service D/B).

6. Conclusion

Therefore, the plaintiff has filed the claim of this case to cancel the gift contract, such as the purport of the claim, and to seek the cancellation of the transfer registration.