Any act of transferring the ownership of property in excess of debt shall be revoked as a fraudulent act.

In the near future, there is a high probability that the claim will be established based on the legal relationship, and in the event the claim is realized due to the realization of the probability, the act of transferring the ownership of the property in excess of the debt should be revoked as a fraudulent act.

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

2017 Ghana 108230 Revocation of Fraudulent Act

Korea

Gangwon 00

Pleadings without Oral Proceedings

May 30, 2017

1. The sales contract concluded on June 9, 2016 between the defendant and the AA with respect to an automobile listed in the separate sheet shall be revoked.

2. The defendant will implement the procedure to cancel the transfer registration of ownership completed in accordance with the AA [AAA(20,000.00.00.00.00.00.00.00.00,000.100.00.000.)] with respect to automobiles listed in the attached list, as to automobiles listed in the attached list, under the procedure to cancel the transfer registration of ownership completed on June 9, 2016 at the vehicle registration office.

3. The costs of lawsuit shall be borne by 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 of the Civil Procedure Act);

Cheongwon of the Gu

1. Formation of preserved claims;

(a) Status of parties;

1) The plaintiff is currently the spouse of the non-party A (hereinafter referred to as "non-party A") who has the status of 1,003,561,080 won of national tax claim against the non-party A (hereinafter referred to as "non-party A") as the spouse of the non-party A (the non-party A's proof of default and the third evidence).

2) On June 9, 2016, the delinquent transferred the name of the instant motor vehicle owned by the principal (SSS350 00000) to the Defendant 50 and completed the ownership transfer registration for the instant motor vehicle (SS350 0000).

(b) Occurrence of taxation claims;

The plaintiff notified the delinquent taxpayer of the total amount of 18 items, total amount of 913,027,450 won as shown below, but the delinquent taxpayer's arrears as of the date of the lawsuit is not paid.

National taxes in arrears of a delinquent taxpayer as of the date of institution of action;

Jurisdiction

Tax Offices

Items of Taxation

Time of Reversion

Liability for Tax Payment

Date of establishment

Deadline for payment

Notice Tax Amount

(unit: won)

Amount of delinquent tax

(unit: won)

BB

Global Income Tax

2011

December 31, 201

208.31

177,763,920

195,895,790

BB

Global Income Tax

2012

December 31, 2012

208.31

140,132,320

154,425,760

BB

Global Income Tax

2013

December 31, 2013

208.31

198,700,680

218,968,100

BB

Global Income Tax

2014

December 31, 2014

208.31

7,087,820

84,950,750

BB

Global Income Tax

2015

December 31, 2015

oly 31, 2016

52,159,030

56,227,400

BB

Global Income Tax

2015

December 31, 2015

November 30, 2016

13,371,00

14,253,480

BB

Global Income Tax

2015

December 31, 2015

201.01.31

13,371,00

13,932,580

CC

Value-added Tax

1, 2011

oly 2011.30

. 15, 2016

23,646,620

26,058,510

CC

Value-added Tax

2011

December 31, 201

208.31

39,090,280

43,077,460

CC

Value-added Tax

1, 2012

.06.30

208.31

15,780,040

17,389,600

CC

Value-added Tax

2012

December 31, 2012

208.31

34,659,640

38,194,880

CC

Value-added Tax

1, 2013

oly, 2013.9

208.31

27,332,00

30,119,840

CC

Value-added Tax

2, 2013

December 31, 2013

208.31

41,451,440

45,679,440

CC

Value-added Tax

1, 2014

2014.06.30

208.31

13,872,370

15,287,300

CC

Value-added Tax

2, 2014

December 31, 2014

208.31

15,892,550

17,513,580

CC

Value-added Tax

1, 2015

15.06.30

208.31

13,921,990

15,342,00

CC

Value-added Tax

2015

December 31, 2015

208.31

13,973,020

15,398,230

CC

Value-added Tax

1 January 2016

16.06.30

2016.30

821,730

846,380

Total

913,027,450

1,003,561,080

Among them, the following results of the integrated investigation into the delinquent taxpayer (from April 11, 2016 to June 13, 2016), etc., the Plaintiff-affiliated Tax imposed a total of KRW 18 cases, including global income tax, and KRW 913,027,450 on the delinquent taxpayer.

C. Establishment of preserved claims

1) In principle, it is required that a claim protected by the obligee’s right of revocation has arisen prior to the commission of an act that can be viewed as a fraudulent act. However, there is a high probability that at the time of the fraudulent act, there has already been a legal relationship that serves as the basis for the establishment of the claim, and that the claim should be established in the near future in the near future. In the near future, where a claim has been created by realizing the probability thereof in the near future, the claim may also become a preserved claim (see, e.g., Supreme Court Decisions 2000Da37821, Mar. 23, 2001; 2006Da66753, Jun. 29, 2007).

It is consistent with the Supreme Court’s consistent position that the legal relationship that forms the basis for the establishment of a claim is not limited to the legal relationship under an agreement between the parties, but is likely to cause the establishment of the claim, and that the quasi-legal relationship, fact-finding, etc. should be widely included (see, e.g., Supreme Court Decision 2002Da42957, Nov. 8, 2002). In a case where a tax claim is recognized as a preserved claim by a creditor’s right of revocation, additional dues and increased additional dues arising from the amount of the claim until the closure of pleadings at a fact-finding court (see, e.g., Supreme Court Decision 200

According to the above legal principles, on June 9, 2016, the date of fraudulent act, before the investigation and notice of taxation were prevented, there was a basic legal relationship with respect to the value-added tax and global income tax that are already subject to taxation requirements for delinquent taxpayers. In the near future legal relationship, taxes were imposed in accordance with the near future legal relationship and there was a high probability that the claim of this case is likely to occur, and thus, there is a national tax claim. Thus, there is no defect that the above attached Table 1, including the principal tax of this case and the additional dues, should be the preserved claim.

2. The intention to commit fraudulent acts and to injure himself;

(a) Fraudulent act;

1) Transfer registration of ownership of the instant automobile

In this case, after the occurrence of national tax in arrears, the delinquent taxpayer predicted the disposition on default of the Plaintiff on his own property and transferred the name of the instant vehicle to the Defendant who is his spouse to the Defendant, thereby making it considerably difficult for the Plaintiff to take the disposition on default by completing the ownership transfer registration (transfer of party transaction on June 9, 2016) (No. 2).

2) Active and passive property of the defaulted taxpayer at the time of the fraudulent act

(1) Reduction of positive property

On June 9, 2016, the delinquent taxpayer transferred the instant motor vehicle to the Defendant and reduced the liability property of KRW 13,523,000. (A) The reply to the request for inquiry into evidence evidence evidence evidence evidence evidence evidence evidence evidence evidence No. 4)

(2) The deepening of excess of obligations

On June 9, 2016, the expected amount of national tax assessment, which is the preserved claim at the time of fraudulent act, reaches 833,304,690 won. The property owned by the delinquent taxpayer was only an apartment house of "Seoul 00,000 and 800,000,000 that is the real property of this case and "Seoul 00,000,000,000,000, which is the real property of this case, and among these, the real property was a apartment house of "452,00,000,000, which is the higher priority claim, but it could be easily anticipated that the national tax imposed by the plaintiff would be in arrears immediately because the higher priority claim was not assessed by the delinquent taxpayer (No. 5,00,000, the property electronic data of the delinquent taxpayer's property of this case, the entire certificate of the real estate registration certificate No. 6, and the apartment house price appraisal evidence No. 7

Details of property of the defaulted taxpayer as of the date of filing a lawsuit.

Active Property

Values

Method of Assessment

Classification

Details

guidance.

△△△,186,038,080

Real estate

Seoul 00 Gu 000 Dong 800

00 Ghana 500-1000

452,000,000

The officially announced value of multi-family housing

Automobiles

Tesch Rexroth : Bosch Rexroth350

13,523,00

Current base price

The active property system;

465,523,00

National Tax Liabilities

14 Cases

1,003,561,080

Retroactive mortgage obligations

Seoul 00 Gu 000 Dong 800

00 Ghana 500-1000

648,000,000

In the case of small-sized property system

1,651,561,080

(3) Sub-determination

As above, in a situation where the delinquent taxpayer imposed a high-amount national tax on the near future at the time of June 9, 2016, which is a fraudulent act, and it is obvious that the delinquent taxpayer will be in arrears immediately, the delinquent taxpayer would have reduced active property by completing transfer of ownership on the instant vehicle due to the transfer of the party transaction and further deepened the excess of liability.

(b) Intention to injure a delinquent taxpayer;

(1) The Supreme Court Decision 2012Da107198 Decided April 11, 2013 ruled that "the intention, which is a subjective requirement for the revocation of fraudulent act, is to recognize the fact that the debtor's property is reduced by the debtor's act of disposal of his/her property and thus, it is impossible to satisfy the creditor's claims because the joint security of claims is insufficient or the joint security in the state of shortage is more deficient than one story," and the delinquent taxpayer is expected to be subject to value-added tax, etc. in the near future after the completion of the personal integrated investigation, which was being conducted by the plaintiff-affiliated Tax Office at the time of June 9, 2016, and for the defendant, who is his/her spouse, completed the registration of transfer of ownership of the automobile in this case for the purpose of evading the disposition on default of the plaintiff's property in advance, and thus, at the time of the aforementioned fraudulent act, there is

3. Bad faith of the defendant

A. (1) Supreme Court Decision 95Da51908 Decided May 23, 1997 ruled that "the creditor who asserts the revocation of the debtor's bad faith in a lawsuit seeking revocation of the fraudulent act has the burden of proving that the beneficiary or the subsequent purchaser is bad faith, not the creditor, but the beneficiary or the subsequent purchaser has the burden of proving the fact that the beneficiary or the subsequent purchaser is a bad faith." (2) Supreme Court Decision 2006Da5710 Decided April 14, 2006 ruled that "it shall be supported by objective and objective evidence that can be obtained when recognizing that the beneficiary was bona fide at the time of the fraudulent act, and it shall not be readily concluded that the beneficiary was bona fide as at the time of the fraudulent act only such as a unilateral statement of the debtor or a statement just a third party."

B. In the instant case, at the time of transferring the name of the instant vehicle to the spouse of the delinquent taxpayer, the Defendant should be deemed to have known that the legal act was an act prejudicial to the Plaintiff, the creditor, and that there was a shortage of joint security of claims or a lack of joint security already in the state of shortage, making it impossible to satisfy claims, and further, he had known that the delinquent taxpayer had an intention to persuade (No. 3, a certified copy of evidence).

In addition, if the intention of the delinquent taxpayer is recognized as above, it is presumed that the defendant's bad faith is presumed, so it is necessary for the defendant to prove the fact that he is bona fide.

4. Conclusion

In light of the above facts, it shall be deemed that the act of the delinquent taxpayer completed the ownership transfer registration of the instant vehicle in the name of the defendant constitutes a fraudulent act and the defendant also knew the fact. As such, as the purport of the claim, the plaintiff revoked the registration of the ownership transfer of the instant vehicle between the delinquent taxpayer and the defendant as a fraudulent act and sought the cancellation registration of the registration of the ownership transfer in the name of the defendant as to the instant vehicle by way of restitution.

Indication of Automobile

1. Automobile registration number 00Mo000;

2. Tesch Rexroth ES350

3. The chassis number JHBK0EG0B20000;

4. 2GR;

5. Place of use, Seoul Special Metropolitan City 00-Gu 00-100 paths;

6. The date of the initial registration, December 31, 2010