The act of entering into a real estate sales contract after receipt of the pre-announcement notice constitutes a fraudulent act.

It is presumed that the pre-taxation notice that capital gains tax will be imposed and the conclusion of a contract to establish a collateral security contract and a sales contract with real estate without any specific property after being notified of the results of the tax investigation constitutes a fraudulent act, unless there are special circumstances.

Article 30 of the National Tax Collection Act (Cancellation of Fraudulent Act)

1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

1. Purport of claim

A. The contract to establish a mortgage was revoked on September 26, 2005 with respect to each of the real estate listed in the separate sheet between Defendant Jeong-gun and Seomun-dong on September 27, 2005. Defendant Jeong-gun will implement the procedure for registration of cancellation of the registration of the establishment of a mortgage on each of the real estate listed in the separate sheet, which was completed by the Taean District Court No. 22891, Sept. 27, 2005.

B. The sales contract concluded on September 30, 2005 with regard to each of the real estate listed in the separate sheet between Defendant Lee ○○ and Cho Dong-dong is revoked. Defendant Lee ○ shall implement the procedure for registration of cancellation of ownership transfer registration completed on September 30, 2005 by the Taean District Court of Daejeon with regard to each of the real estate listed in the separate sheet.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. The court's explanation concerning this case is the same as the reasoning part of the judgment of the court of first instance, and thus, citing this as it is in accordance with the main sentence of Article 420 of the Civil Procedure

2. If so, the judgment of the court of first instance is legitimate, and all appeals by the Defendants are dismissed as it is without merit. It is so decided as per Disposition.

[Seosan Branch of Daejeon District Court 2006Kadan6746 ( October 31, 2007)]

1. A. The contract to establish a right to collateral security concluded on September 26, 2005 is revoked between Defendant 1, 1, and 3, and Defendant 1, 2005.

B. Defendant Jeong-○ shall implement the registration procedure for cancellation of the registration of the establishment of a neighboring mortgage completed on September 27, 2005 by the Taean District Court of Daejeon with respect to each of the real estate listed in the separate sheet with respect to ○○○○.

2. A. A. The sales contract concluded on September 30, 2005 with respect to each of the real property listed in the separate sheet between Defendant Lee ○ and ○○○ shall be revoked.

B. Defendant Lee Jong-chul shall implement the procedure for registration of cancellation of ownership transfer registration completed on September 30, 2005 by the Taean District Court of Daejeon with respect to each real estate listed in the separate sheet, which was completed on September 30, 2005.

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

The same shall apply to the order.

1. Basic facts

(a) Default of capital gains tax by ○○ Transportation;

(1) On April 29, 2002, literature ○○-2, ○○-2, ○○-2, 000 square meters, transferred one-third of co-ownership shares, and reported the transfer income tax thereon. On September 7, 2005, the head of Seosan Tax Office notified the investigation results that the transfer income tax would be imposed in KRW 89,695,00,00 as a result of the tax investigation on the details of the report on the transfer income tax of literature ○○, Seocheon-gu, Seocheon-gu, ○○-2, 000 square meters, and notified the payment notice of KRW 89,695,970 for the transfer income tax for the year 2002, which was due on October 31, 2005. The literature ○○ did not pay the said transfer income tax.

(2) On April 22, 2005, Kugdong, ○○○○○○○○○ apartment, 102 306, and reported that it is subject to capital gains tax exemption. However, on August 19, 2005, the head of Seogsan Tax Office notified prior to the notice that the period of possession is less than three years and that the amount of tax would be imposed at KRW 16,898,000 on the ground that there is no special reason for non-taxation, and then the payment deadline was imposed at KRW 16,593,970 on November 30, 2005, and the Kugsan did not pay capital gains tax.

(b) Disposition by the door-line;

(1) On September 26, 2005, literature ○○ concluded a mortgage agreement with regard to each of the instant real estates indicated in the attached list (hereinafter “each of the instant real estates”). As to each of the instant real estates on September 27, 2005, the Taean District Court of Taean completed the registration of establishment of a neighboring real estate under the name of the Defendant Y and the Defendant Y, which was the Daejeon District Court No. 22891, Sep. 27, 2005, received on September 27, 2005.

(2) On September 30, 2005, ○○○ concluded a sales contract on each of the instant real estate with Defendant Lee Jong-soo, and completed the registration of transfer of ownership in the name of Defendant ○○○ as of the Daejeon District Court’s Taean Registry on September 30, 2005 as of each of the instant real estate by the receipt No. 23181.

[Ground of recognition] Gap evidence 1 to 5 (including each number, hereinafter the same shall apply), Gap evidence 7, the purport of the whole pleadings

2. Determination

A person who transfers assets subject to capital gains tax shall file a preliminary return on the tax base amount of capital gains tax and pay the calculated tax by voluntary payment. The income tax to be scheduled as above is established on the last day of the month in which the amount constituting the tax base of capital gains tax occurred (the month in which the date of the transfer of the assets subject to taxation belongs). As seen earlier, as the Plaintiff’s claim for capital gains tax against Seodaemun-si was established prior to the disposal of each real estate

Furthermore, in full view of the purport of evidence No. 10 as to the statement of evidence No. 10, it can be recognized that door-to-door had no active property other than each of the instant real property. As seen earlier, the notice prior to the notification that transfer income tax will be imposed as seen earlier, and the contract to establish a mortgage agreement concluded with Defendant Jeong-○ and the contract to enter into with Defendant Lee Jong-soo on each of the instant real property constitutes a fraudulent act detrimental to the Plaintiff as the creditor, barring any special circumstance, and the Defendants’ bad faith is presumed

As to this, the Defendants asserted that it was not aware that ○○○ was in excess of the obligation or that it would prejudice the Plaintiff, a creditor due to the act of disposal of each of the real estate in this case, so it is not enough to reverse the Defendants’ bad faith presumption and recognize it as a bona fide beneficiary by the testimony of ○○○ witness alone. There is no other evidence to acknowledge it otherwise.

If so, the mortgage contract concluded between Defendant 1 and Defendant 2, and the sales contract concluded between Defendant 2 and Defendant 2, constitutes a fraudulent act, and thus, is revoked. Defendant 10 is obligated to implement the registration procedure for cancellation of ownership transfer in its name, and Defendant 20 is obligated to implement the registration procedure for cancellation of ownership transfer in its name.

3. Conclusion

Therefore, the plaintiff's claim against the defendants is accepted in its reasoning.