Whether the act of a delinquent taxpayer’s donation to his spouse constitutes a fraudulent act

If the only real estate owned by a person delinquent in national taxes has been registered for transfer of ownership by reason of donation to the spouse, it can be considered as a fraudulent act.

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

1. The contract of donation concluded on December 2, 2005 between the defendant and Lee ○○ shall be revoked.

2. The defendant will implement the procedure for registration of cancellation of ownership transfer registration completed on December 15, 2005 by the ○○ District Court ○○○ Branch ○○○ Branch ○○○ Branch ○○○ Branch ○○○○ Office ○, which was completed on December 15,

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment without holding any pleadings (Articles 208 (3) 1 and 257 (1) of the Civil Procedure Act);