Whether a fraudulent act is committed

If the delinquent taxpayer has completed a registration of ownership transfer under his/her spouse's name, it constitutes a fraudulent act.

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

1. 피고와 소외 박〇〇 사이에 별지목록 기재부동산에 관하여 2006. 3. 9. 체결된 증여계약을 취소한다.

2. 피고는 소외 박〇〇에게 위 부동산에 관하여 〇〇지방법원 〇〇등기소 2006. 3. 10. 접수 제9031호로 마친 소유원이전등기의 말소등기절차를 이행하라.

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

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);