The act of donation to the Defendant, the sole property of this case, constitutes a fraudulent act detrimental to the Plaintiff, the creditor.

The act of KimB’s donation of the instant real estate to the Defendant, the sole property of which the Plaintiff was liable to pay national taxes, constitutes a fraudulent act detrimental to the Plaintiff, the creditor, and at the same time, is presumed to have been actually presumed to have been committed by the debtor.

Article 30 of the National Tax Collection Act, Article 36 of the Act, Article 306 of the National Tax Collection Act, and Article 406 of the Civil Act, Article 35 of the Framework Act on National Taxes

2013 Ghana 21891 Revocation of Fraudulent Act

Korea

Park AA

November 20, 2013

December 11, 2013

1. The contract of donation concluded on January 24, 2013 between the defendant and KimB on the real estate listed in the separate sheet shall be revoked.

2. The defendant will implement the procedure for cancellation registration of transfer of ownership, which was completed on January 24, 2013 by the receipt No. 667, with respect to the real estate listed in the separate sheet to KimB.

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

Cheong-gu Office

The same shall apply to the order.

“The KimB reported value-added tax and global income tax on November 3, 2010, while running his/her business under the trade name “CC,” and on November 30, 2012, no OB paid the total amount of value-added tax, global income tax, additional charges, etc. by November 30, 2012.” “On the other hand, KimB had completed the registration of ownership transfer on January 24, 2013 with respect to the real estate listed in the separate sheet (hereinafter “the instant real estate”), which is the only property of the Plaintiff, due to the donation to his/her mother Defendant on January 24, 2013, while he/she bears the obligation against the Plaintiff as above.” [Grounds for recognition], without dispute, Gap 1-3 evidence, and the purport of the entire pleadings.

According to the above facts of recognition, KimB’s donation of the instant real estate to the Defendant, which is its sole property, constitutes fraudulent act in relation to the Plaintiff, who is the obligee, and the Defendant’s bad faith, who is the obligor, KimB’s intention and beneficiary, is presumed.

Therefore, the defendant and KimB cancel the donation contract on the instant real estate between the defendant and the KimB, and as a result, the defendant is obligated to cancel the registration of transfer of ownership on the instant real estate.