Whether it constitutes a fraudulent act

The act of donation and sale to the defendants constitutes a fraudulent act since it is highly probable that the national tax of a large amount will be notified in the near future and such act was conducted in such a state as may be anticipated.

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

1. A. The gift agreement entered into on October 2, 2006 between the defendant 000 and the non-party 000 with respect to the real estate stated in Paragraph 1 of the attached Table shall be revoked.

B. Defendant 00 will implement the procedure for registration of cancellation of ownership transfer registration made on October 13, 2006 under the receipt of No. 00000 on the real estate stated in paragraph (1) of the attached Table No. 1 to the Plaintiff.

2. A. The sales contract concluded on June 3, 2006 between Defendant 000 and Nonparty 00 with respect to the real estate listed in paragraph 2 of the attached Table No. 2 shall be revoked within the limit of KRW 205,00,000.

B. Defendant 00 shall pay to the Plaintiff 205,00,000 won with 5% interest per annum from the day following the day when the judgment of this case became final and conclusive to the day of complete payment.

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

Cheong-gu Office

The same shall apply to the order.

The cause of claim asserted by the plaintiff is as shown in the attached Form. Since the defendant did not submit a written reply and any other document to the effect that the plaintiff contests the plaintiff's claim within 30 days after being served with a duplicate of the complaint of this case, it shall be deemed to have led to the confession of the cause of claim under Article 257 (1) of the Civil Procedure Act,

Cheongwon of the Gu

1. The relationship between the parties;

A. Defendant 00 is Nonparty 00’s wife, and Defendant 00 is the mother of 000.

B. From July 1, 2004 to December 5, 2005, the above 000 is the representative of the non-listed non-party 00 Energy Co., Ltd. (hereinafter referred to as "00 energy") who is engaged in oil wholesale business (marine oil oil transport) at 00-0 - Dong 00 - Dong 00 from July 1, 2004 to December 5, 2005.

2. Claims for preservation;

A. On September 2005, the Director of the Regional Tax Office and the Director of the Tax Office of 000 who conducted a tax offense investigation on the non-party 00 energy under the Plaintiff’s control, found the fact that the 00 energy reported the amount of national taxes under the method of unfair deduction of input tax amount and unfair inclusion in deductible expenses at the time of filing the return of value-added tax in relation to

B. Accordingly, on January 31, 2007, the director of the tax office notified Nonparty 00 of the correction of the global income tax amounting to KRW 286,33,420 for the 2004 taxable period as the payment deadline, but the 000 did not pay it at all, and the current amount of national tax in arrears reaches KRW 298,359,420, including additional dues.

3. Fraudulent act;

A. On October 2, 2006, 000 donated the real estate indicated in paragraph (1) of the attached list, which is his own property, to Defendant 000, and on October 13, 2006, the registration of ownership transfer was made in the name of Defendant 000 with the receipt of 000 registry offices of the district court 000 on October 13, 2006.

B. In addition, on June 3, 2006, Defendant 00 entered into a sales contract to sell the real estate listed in paragraph (2) of the attached Table No. 2 to Defendant 205,000,000, which is one’s own property, for KRW 200,000. On June 20, 2006, Defendant 00 had completed the registration of ownership transfer with the District Court No. 00000 receipt of 00,000, and the said real estate was again transferred to Nonparty 00 on January 3, 2007.

C. The above donation and sale activities against the Defendants are likely to be notified of a high-amount national tax in the near future due to the fact that the above 000 was already involved in the business operation of the 00 energy, the unfair deduction of the input tax amount of the taxable period portion of the value-added tax in 2004 and the improper inclusion in deductible expenses of the corporate tax, and it is probable that the tax office under the Plaintiff's 00 tax office notifies the Plaintiff of the national tax about 000, thereby making it realistic. Thus, the above donation and sale activities of 00 constitute a fraudulent act against the Plaintiff, which is aimed at evading the Plaintiff's tax claim.

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

After being issued a certified copy of the register on February 12, 2007, the Plaintiff became aware of the aforementioned fraudulent act by Nonparty 00.

5. Conclusion

Therefore, the contract of donation between Defendant 00 and Nonparty 00 on October 3, 2006 with respect to the real estate listed in paragraph (1) of the attached list between Defendant 00 and Nonparty 100 shall be revoked, and Defendant 00 shall be obligated to implement the procedure for registration of cancellation of ownership transfer registration made on October 13, 2006 with respect to the real estate listed in paragraph (1) of the attached list with 00 district court 00 registry offices 000 with respect to the Plaintiff. Defendant 00 and the above 000 shall be revoked within the limit of KRW 205,00,000 with respect to the real estate listed in paragraph (2) of the attached list, and Defendant 00 shall be obligated to pay to the Plaintiff 205,000,000 and the amount at the rate of 5% per annum from the next day of the judgment of this case to the day of full payment.