The purchaser's bad faith is presumed and good faith is presumed, and there is no evidence to prove it.

Since a sales contract becomes insolvent by selling a real estate, the only property of a delinquent taxpayer, in the state of tax liability, to the defendant, which is a fraudulent act, the defendant's bad faith is presumed to constitute a fraudulent act, and the real estate is purchased with no knowledge of tax delinquency, and thus, the defendant is bona fide defense. However, there is no evidence to prove the

2011 Ghana 13022 Revocation, etc. of fraudulent act

Korea

leAA

December 27, 2011

February 7, 2012

1. The sales contract concluded between the Defendant and SeoB on January 31, 201 with respect to the real estate listed in the separate sheet shall be revoked.

2. On January 31, 2011, the Defendant shall comply with the procedure for registration of cancellation of ownership transfer registration completed by the Changwon District Court No. 8442, Jun. 31, 201 with respect to the real estate listed in the separate sheet to SeoB.

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

The same shall apply to the order.

1. Facts of recognition;

A. On December 4, 2007, SeoB transferred each land in the OB No. 000-00, No. 000-00, and No. 0000-000, each of which was owned by it. On December 10, 2010, the Plaintiff notified the payment of capital gains tax of KRW 58,392,00 until December 31, 2010, which was established on May 31, 2008. However, SeoB failed to pay capital gains tax.

B. Meanwhile, each of the real estate listed in the separate sheet was the only property of SB, and SeoB entered into a sales contract (hereinafter “instant sales contract”) with the Defendant, one’s own equipment, on January 31, 2011, and on the same day, the Changwon District Court received on January 31, 201, thereby completing the registration of ownership transfer to the Defendant.

[Grounds for Recognition] Unsatisfy, Gap evidence 1 to 6 (including each number), Eul evidence 2, the purport of the whole pleadings

2. The assertion and judgment

A. According to the above facts of recognition, SB against the plaintiff on June 30, 2009 or December 31, 2009

Therefore, the instant sales contract constitutes a fraudulent act, and is presumed to have been presumed to have been in bad faith and the Defendant’s bad faith, barring any special circumstance, the instant sales contract is revoked by fraudulent act, and the Defendant is obliged to perform the registration procedure for cancellation of ownership transfer registration with respect to the instant real estate.

B. As to this, the Defendant was unaware of the fact that SeoB did not pay taxes to the Plaintiff, and thus, the Defendant purchased each real estate listed in the separate sheet with no knowledge of whether the instant sales contract constitutes a fraudulent act. Therefore, the Defendant’s bona fide defense is a bona fide defense, and there is no evidence to prove the Defendant’s good faith. Therefore, the Defendant’s assertion is without merit.

3. Conclusion

Therefore, the claim of this case is justified and it is so decided as per Disposition by the assent of all.