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(영문) 인천지방법원부천지원 2019.01.17 2018가단115407
사해행위취소
Text

1. With respect to real estate listed in the Schedule,

A. As to the real estate listed in the separate sheet between the Defendant and B, June 2015.

Reasons

1. Basic facts

A. B had engaged in metal organic manufacturing business under the trade name “C” from March 31, 2006 to March 14, 2016.

B. Around February 2016, the Plaintiff-affiliated tax secretary found B’s omission in the sales declaration from 2011 to 2015, and determined KRW 615,964,010 in total as global income tax and imposed on B.

C. From 2010 to 2016, B imposed global income tax and value-added tax totaling KRW 686,688,150 from the Plaintiff as indicated in the following table, but did not pay the total amount of delinquent taxes, which led to KRW 886,484,930 in total, as indicated in the table below (hereinafter “instant table”) as of June 20, 2018.

B

D. B entered into a donation agreement with the Defendant, who is the spouse (hereinafter “instant donation agreement”) with respect to the real estate listed in the separate sheet, which is the only real estate on June 29, 2015, as the only real estate (hereinafter “instant real estate”), and completed the registration of ownership transfer with respect to the instant real estate on July 3, 2015.

[Reasons for Recognition] Facts without dispute, entry of Gap evidence Nos. 1 through 5 (including paper numbers), the purport of the whole pleadings

2. Judgment on the defendant's main defense

A. On February 29, 2016, the vice-tax secretary, who is the Plaintiff’s affiliated organization of the Plaintiff’s assertion, conducted a tax investigation on B on February 29, 2016. Ultimately, the Plaintiff was aware of the grounds for revocation of the fraudulent act around February 2016, which began the tax investigation.

Since this lawsuit is known, this lawsuit is unlawful because the exclusion period of the fraudulent act revocation lawsuit is imposed.

B. In the exercise of one obligee’s right of revocation, “the date when the obligee becomes aware of the cause for the revocation,” which is the starting point of the exclusion period, means the date when the obligee becomes aware of the requirement for obligee’s right of revocation, namely, the date when the obligor becomes aware of the fact that the obligee

At this time, in order for the creditor to be aware of the cause of cancellation, the debtor simply disposes of the property.

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