Whether it constitutes a fraudulent act

The case holding that since the act of transferring ownership due to sale constitutes a fraudulent act committed with the knowledge that it would prejudice the creditor, and the defendant also knew the fact, the plaintiff must cancel the sale contract and cancel the registration of transfer of ownership due to restitution as stated in the purport of the claim

Article 30 of the National Tax Collection Act

1. The sales contract concluded on April 19, 2005 between the defendant and the pregnant ○○○ shall be revoked.

2. The defendant will implement the procedure for registration of cancellation of ownership transfer registration, which was completed on May 25, 2005 by the registration office of the ○○ District Court with respect to the real estate stated in the separate sheet to ○○○○.

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

1. Indication of claim;

The reasons for the attached Form shall be as specified in the attached Form.

2. Judgment by service (Articles 208 (3) and 3 of the Civil Procedure Act).

Grounds for Claim

1.the formation of tax claims;

The tax claim amount of the tax claim against the non-party ○○○○ of the head of the tax office is as follows:

Non-party 1, who is the second taxpayer of the investor, with respect to the default of ○○ Medicines

① On July 31, 2005, the Plaintiff issued a notice of the decision of KRW 14,240,340, corporate tax of KRW 27,294,380 with respect to the fact that the Plaintiff received the processed tax invoices from a final and conclusive person on the data at the time of filing the final and conclusive return of the second value-added tax in 2003 and unjustly omitted the related taxes, and did not pay the said amount (ju), and Non-Party ○○, a secondary taxpayer of ○ Drugs, was the second taxpayer of the amount equivalent to 20% of investment shares in 08.09.08.09, but did not pay the second tax by designating the secondary tax liability of the investor,

② At the time of filing the final return on the value-added tax of 1st year 2004, in relation to the fact that the processing tax invoice was received from the person who became final and conclusive on the data and the tax invoice was unjustly omitted in the related tax, the non-party 1, who was the secondary taxpayer of the investor of the ○ Drugs, did not pay the value-added tax of KRW 52,255,90 on June 30, 2005, but did not pay the tax accordingly.

③ On May 22, 2006, the notice of the decision on KRW 77,642,240 of value-added tax on May 22, 2006 and KRW 193,518,270 of corporate tax on May 29, 2006 with respect to the investigation of suspected persons in the final return period of value-added tax for the second period of value-added tax on 2003 was not given, but the second taxpayer of the investor of the ○○ Drugs did not pay the amount equivalent to 20% of investment shares on May 29, 2006. However, the second taxpayer’s notice of payment was given on the amount equivalent to 20% of investment shares on 20% of the investor’s second taxpayer of the ○○ Pharmaceutical Drugs, the claimant’s delinquent taxpayer of the ○○○ Tax without any obligation to pay,

2. Fraudulent act;

On April 19, 2005, the non-party ○○ is an oligopolistic stockholder of the ○○ Medicines and the non-party ○○○○○○○○○○’s father, a representative, collected taxes related to the tax evasion during the business year 2003 and 2004, and knew that the secondary tax liability of the investor was designated as the oligopolistic shareholder of the party, and that the secondary tax liability of the investor was imposed on the principal. The non-party ○○○○ had the ownership transfer registration with the receipt number 29063 on the ground that the real estate listed in the attached list, which is one’s own property, was purchased and sold to the defendant.

3. The intention of an injury.

A. The intention of the non-party 1 to commit suicide by the non-party 1

The non-party ○○ has transferred ownership to the defendant on the ground of sale on October 25, 2005, with the knowledge that the pertinent taxes were collected in relation to the tax evasion of the ○○ drug (ju) as an oligopolistic shareholder of the ○○ drug, and that there was a disposition for arrears by designating the secondary tax liability of the investor to the principal.

The point of time when Ma○○ transferred the ownership of the real estate listed in the separate sheet to the Defendant is that, after the establishment of the tax liability for the related taxes in arrears as of the filing date of the claim, the non-party 1 knew that the secondary tax liability of the investors was designated, and that there was a disposition on default, he transferred the ownership to the non-party 1.

B. The Non-Party ○’s insolvent

The non-party ○○ had no other property at the time of transferring ownership on the ground of sale and purchase of the instant real estate to the Defendant.

4. Bad faith of the defendant

(1) The defendant is the time when the non-party 1, who is the representative director of the ○○ drug, was in close relationship with the non-party 1, and the non-party 1, who requested the trust in the name of the real estate listed in the separate sheet owned by the non-party 1, transferred the ownership in his name by requesting the defendant (the non-party 1, the non-party 1, the non-party 1, the non-party 1, the non-party 2, the non-party 1, the non-party 1, the non-party 1, the non-party 2, the defendant's office of ○○ District Public Prosecutor's Office (the defendant's office, the non-party 208, the defendant's office of ○○ District Public Prosecutor's office,

5. Conclusion;

In light of the above facts, the act of the non-party 1 transferred the ownership of the instant real estate on the ground of sale to the defendant constitutes a fraudulent act committed by the defendant, knowing that it would prejudice the creditor, and also the defendant was aware of such fact. Thus, the plaintiff was entitled to revoke the sale contract and to file a lawsuit seeking the cancellation of the ownership of the previous real estate due to restitution.

Indication of Real Estate

1. ○○○-si ○○-dong 283-3, 159.7 square meters;

2. Two-storys of cement bricks, bricks, slabs, slabs, etc. which ○○○-si ○○○-dong 283-3 above ground;

80.46 square meters per floor

2nd floor 46.63 square meters

An underground room of 6.48 square meters;

An appurtenant building 2.8 square meters in a single-story roof of cement brick structure slives slives