(1) The amount of the last property owned out of the real estate purchase price shall be donated to his/her husband and shall constitute a fraudulent act.

It is reasonable to view that the act of donation to his/her wife of the purchase price of the transferred real estate constitutes a fraudulent act with the knowledge that the act of donation constitutes a fraudulent act with the knowledge that the creditor would be harmed in order to evade tax liability, and that the beneficiary also knew of the fact that the act of donation was a fraudulent act and of the debtor'

2013 Ghana 12107 Revocation of Fraudulent Act

Korea

United StatesA

Pleadings without Oral Proceedings

June 14, 2013

1. Revocation of a gift agreement concluded on November 2, 201 between the Defendant and B to the extent of KRW 000,000.

2. The defendant shall pay to the plaintiff 00 won with 5% interest per annum from the day following the day when the judgment of this case became final to the day of complete payment.

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

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 of the Civil Procedure Act);

Cheongwon of the Gu

1. The relationship between the Defendant and the Nonparty B B

The mother of the defendant (the certificate of family relationship No. 1) and 2. The details of the taxation claim, which is the preserved bond, is the non-party B (hereinafter referred to as "non-party 1").

(1) The non-party 2 shall be 0.0 won and 10.0 won and 20. The non-party 2 shall be 0.0 won and 20.0 won and 0.0 won and 0.0 won and 10.0 won and 10.0 won and 0.0 won and 10.0 won and 20 won and 0.0 won and 10 won and 0.0 won and 10 won and 0.0 won and 20 won and 10 won and 30 won and 10 won and 10 won and 10 won and 10 won and 10 won and 20 won and 20 won and 0 won and 10 won and 10 won and 20 won and 10 won and 10 won and 3 won and 10 won and 20 won and 20 won and 3 won and 20 won and 3 won and 3. and more are and more.

"In accordance with the contract to sell the above transferred real estate, the plaintiff was aware that the legal relationship, which forms the basis for the establishment of a claim for the capital gains tax, which is the above preserved claim, occurred in the near future, or that the amount of capital gains tax would be notified in the near future, or that the defendant would have known on November 2, 201, which is its final property at the time of donation to the defendant on November 2, 2011, that the plaintiff would have been damaged at the time of donation to the defendant." The defendant should be deemed to have known the non-party's father of the fact that the donation was fraudulent act and the intention of the non-party's deliberation."

The date when the director of the tax office of the Geumcheon-gu has investigated the property of the non-party for the purpose of disposition on default, as shown in the list of data on the property of the non-party in arrears (Evidence No. 5). The real estate for which the above transferred real estate was finally sold and the remainder of the sale price was received to the defendant on November 2, 201, and the amount of KRW 000,000,000,000, which was donated on November 2, 2011,

"The plaintiff sent a written reply (No. 4 1,2,3, and 4) to his/her father and wife who jointly owned the transferred real estate in the course of the disposition on default of national taxes by the non-party, and received a written reply, and he/she became aware of the fraudulent act."

"In light of the above fact, the non-party's act of donation to the defendant on November 2, 201, which is one of his final property out of the purchase price of the transferred real estate, constitutes a fraudulent act, a creditor, knowing that it would prejudice the plaintiff, who is the creditor, in order to evade tax liability." Thus, the plaintiff, in accordance with Article 406 of the Civil Act and Article 30 of the National Tax Collection Act, received the claim as stated in the purport of the claim.