Revocation, etc. of Fraudulent Act

It is a fraudulent act if the registration of ownership transfer for the reason of sale of real estate has been completed on the part of the land in arrears.

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

The sales contract concluded on November 9, 2005 between the defendant and the non-party ○○○ on each real estate listed in the separate sheet shall be revoked.

The defendant shall implement the procedure for the cancellation registration of each transfer of ownership completed by the head of ○○ District Court ○○○ registry office on November 9, 2005 with respect to each of the above real estate to the plaintiff.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

The indication of claims: It shall be as shown in the reasons for the claims.

Judgment of pleading (Articles 208 (3) 1 and 257 (1) of the Civil Procedure Act)

Grounds of Claim

1. The relationship between Nonparty ○○ and the Defendant

From November 202, 2002, the non-party ○○○ (hereinafter referred to as the "non-party ○○○○○○○’s sales agent") operated the sales agent business of the non-party 3 South Korea ○○○○○○ Agricultural Cooperative on the trade name of ○○○○○○ ○○ ○○ ○○ ○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ Do, which is the delinquent taxpayer of the national tax. The defendant is friendly by the non-party

(A) No. 8 1 to 4, 'the transcript', and 'the certificate of graduation'

2. Formation of tax claims;

A. Although the non-party operates the above "○○○○○ Heavy Agency" and pays the value-added tax collected from the trading partner along with the report, it was only reported at two years in 2003 and two years in 2005, and did not pay the related value-added tax. In 2005, it was true that the non-party did not receive the return of value-added tax when filing the return of value-added tax for the first year in 2005.

B. Accordingly, on March 31, 2004, the head of ○○ Tax Office under the Plaintiff-affiliated Tax Office notified 1,300,090 won of the value-added tax for the fact that the value-added tax has not been reported and paid. On March 5, 2004, on March 31, 2006, he notified 16,020,210 won of the value-added tax for 205 as the payment deadline. On March 31, 2006, the head of ○ Tax Office notified 16,020,210 won of the value-added tax for 2005 as the value-added tax, which was not reported, on March 10, 206, and notified 100,400,430,000 won as the payment deadline on April 30, 206, but did not pay the value-added tax for 19,4306.

In addition, the non-party is in arrears due to the non-party's failure to pay KRW 7,905,750 on April 25, 2004 as notified by the due date for payment of value-added tax of KRW 642,530 and KRW 7,905,750 on April 25, 2006, which was notified by the due date for payment of value-added tax of KRW 642,530.

(A) No. 1 1 7 'value-added tax correction resolution', and 'Inquiry about the details of notification by taxpayer')

C. Therefore, the Non-Party is delinquent due to the Non-Party’s failure to pay the value-added tax of KRW 48,640,210 (including additional dues) up to now.

3. Fraudulent act;

A. As above, the non-party knows that the non-party received sales commission for the sales of 203 years as of December 31, 2003 (the date of the establishment of the tax liability: December 31, 2003) and the estimated value-added tax (the date of the establishment of the tax liability: March 31, 2004) which was additionally reported in the nearest future under the tax payment notice of 1 value-added tax (the date of the establishment of the tax liability: June 30, 2005) and 2 value-added tax (the date of the tax liability: the date of the establishment of the tax obligation: the date of the tax obligation: the date of December 31, 2005 or No. 1-proof No. 2004) and 1-value-added tax (the date of the tax obligation: 300 years prior to the date of the receipt of the sale commission for the sales of 204 year real estate) to the defendant, 100 another real estate (the 200. 20 years real estate attachment).3).

(A) 1 to 3 copies of the evidence of No. 3

B. The acquirer of the real estate of this case acquired the real estate of this case with the amount of KRW 9,196,00,000 (the claimed amount at the time of the commencement of auction: KRW 95,00,00) higher than the appraised amount of KRW 90,000,00, which was registered as provisional attachment prior to the date of sale and purchase of the real estate of this case, and the fact that ○○○, who is the person holding the provisional attachment of the real estate of this case, transferred ownership under the name of the defendant after the date of provisional attachment, is known that it will be levied in the near future national tax imposed by the Nonparty, and did not pay national tax, and the provisional attachment amount by the creditor ○○, who was registered as a tax owner due to the disposition on default, is the most act or fraudulent act to evade the plaintiff's compulsory execution due to the disposition on default.

(A) The basic details of search for the auction case, Gap evidence 6's appraisal report

4. Whether the pertinent real estate was the primary property

A. The head of ○○ Tax Office, under the Plaintiff’s control, investigated the property of the Nonparty for the purpose of the disposition on default, and upon the death of the instant real estate, such as the evidence No. 2 of the attached Table No. 1, the data on the property of the Nonparty, the Nonparty’s property was the only possible measure for the appropriation of national taxes.

B. The appraisal value by the certified public appraisal corporation of the instant real estate is KRW 49,196,00. In addition to the instant real estate, the appraisal value of a forest land of KRW 145 square meters attached by the head of ○○○○○○○○○○-○○○, ○○○○, ○○○○, ○○○○, ○○, and ○○, which is attached by the Plaintiff for the purpose of the disposition on default is KRW 4,350,00. The total amount of the instant real estate and other real estate attached by the Plaintiff is KRW 53,546,00,000, and the national

Therefore, in the case of the fraudulent act of the real estate in this case, it was the reason for the real estate in this case.

(A) No. 3-4 'Certified Copy of the seized real estate other than the case'

C. On January 26, 2006, ○○○○, a person holding a provisional attachment on the registry, applied for a compulsory auction by case number of 2006 to ○○ District Court ○○○○○○ Branch ○○○○○○○ on 2006, but was withdrawn on July 6, 2006, the appraisal value of this real estate was the appraisal value appraised at the time of the request for auction. On July 24, 2006, ○○○○○ and ○○○○○ and 35 minutes on July 24, 2006, the real estate in this case was made a telephone call (0**-****-4**) as to the reasons for the application and withdrawal of the auction case, there was no claim settlement, and the provisional attachment was also cancelled, and after the provisional attachment, it was stated that the owner of the father of this case, the owner of this case, after the provisional attachment, was

5. The intention of an injury.

The non-party knows that the non-party was in arrears with the payment notice and that there is a high probability that a large amount of national taxes will be additionally notified in the near future, and that the transfer of ownership to the defendant of the real estate of this case, which is the only property owned by himself, would have known the plaintiff at the time of sale that it would prejudice the plaintiff, who is a tax claim, and accordingly, the plaintiff would be in a situation that

6. Bad faith of the defendant

The Defendant is the trend of ○○○, the third South Korea of the Nonparty, and the Nonparty knew that there was no other property available for national taxes other than the instant real property, and the Defendant was also aware of the fact that the instant real property was a fraudulent act at the time of transfer, and that the Nonparty was aware of the intention of the Nonparty’s death.

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

The plaintiff was issued a certified copy of the register of the real estate of this case on July 20, 2006 to verify the details of the transfer of the non-party's real estate in order to execute the disposition on default against the non-party.

8. Conclusion

In light of the above facts, the sales contract for the real estate of this case between the non-party and the defendant was concluded with the knowledge that the non-party would be exempted from the disposition for arrears, such as seizure due to the default of value-added tax, which would be additionally notified in the near future, and the defendant also constitutes a fraudulent act that the defendant knew the fact. Thus, the plaintiff was entitled to the revocation of the sales contract for the real estate of this case as stated in Article 406 of the Civil Act and Article 30 of the National Tax Collection Act and the claim for the cancellation of the registration of ownership transfer due to restitution.