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Reasons
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(영문) 서울서부지방법원 2018.07.17 2017가단239253
사해행위취소
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1. The contract of gift amounting to KRW 99,096,00,000 entered into on June 15, 2016 between the Defendant and B shall be revoked.

2. The defendant shall make a report to the plaintiff on 99.

Reasons

1. Basic facts

A. On February 18, 2016, the Defendant and B (name C before the opening of the name) jointly owned 1/2 equity shares of 8 household units on the ground of Songpa-gu Seoul Metropolitan Government D (No. 201, 202, 203, 301, 302, 401, 402, and 501, and hereinafter referred to as “each of the instant real estate”) between husband and wife, the sales contract was concluded to sell the E purchase price of KRW 1,950,000,000.

B. In addition, 87,00,000 won, other than deposit for lease on a deposit basis, was paid to Defendant and B’s bank account as follows, and the registration of ownership transfer of each of the instant real estate was completed on April 19, 2016 to E.

Defendant 30,000,00 National Bank on April 21, 2016, February 25, 2016, Defendant 318,395,500 National Bank on April 22, 2016, Defendant 474,221,50 South Korea Bank B 500 on April 28, 2016, 06, B 14,174,000 on April 28, 2016; Defendant 6,00 National Bank on April 14, 2016; Defendant 6,000 National Bank on April 28, 2016; Defendant 10,50 on April 28, 2016; Defendant 6,5,000 National Bank on April 10, 2016; Defendant 6,5,500 National Bank on June 15, 2016;

C. The Defendant, as an owner of 1/2 shares in each of the instant real estate, filed a preliminary return of capital gains tax on such owner, and paid capital gains tax on April 22, 2016.

However, B did not pay the capital gains tax, and the head of the sericultural Tax Office under the Plaintiff-affiliated Tax Office notified B of the transfer income tax of KRW 66,339,700 as the payment deadline on October 31, 2016, and the payment deadline for the capital gains tax of KRW 66,339,700 as the payment deadline on December 31, 2016.

B did not pay the above transfer income tax, and thus, the amount of delinquent taxes was KRW 155,765,460, including the additional dues at the time of filing the lawsuit of this case (tax claims of this case).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. Assertion and determination

A. The plaintiff 1's summary of the parties' assertion is each of the real estate of this case.

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