Acts by a delinquent taxpayer to donate inherited property to a person after inheritance constitutes a fraudulent act.

The act of a delinquent taxpayer who has acquired inherited property after inheritance due to the death of his father due to consultation or division shall constitute a fraudulent act of transferring ownership due to donation to the person who has acquired the inherited property.

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

1. The contract of donation concluded on April 15, 2005 between the defendant and the non-party △△△△△△ on the 662/637 shares of the real estate listed in the separate sheet shall be revoked.

2. The Defendant shall implement the procedure for cancelling the ownership transfer registration completed under No. 8171 on April 18, 2005 with respect to the share of 662/637 of the real estate listed in the separate sheet to Nonparty △△△△△△△△ for the registration of cancelling the ownership transfer.

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

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

2. Applicable provisions of Acts: Article 208 (3) 1 of the Civil Procedure Act;

Grounds of Claim

1. Formation of tax claims;

The tax claim amount of the non-party debtor of the non-party debtor of the head of ○○ Tax Office shall be as follows:

The non-party obligor’s △△△△△△ shall operate (new) ○○○○-dong 393-3 from June 21, 199 to December 31, 2001.

4,516,920 won was notified on April 30, 200 to be paid without filing the final return of value-added tax for 2 years in 199;

Although the final return of value-added tax for 1 year 2000 notified 5,732,160 won to be paid by September 30, 200, it did not pay it;

In 200, notice 1,576,990 won was given to the payer on December 31, 200, but 1,396,910 won was not paid after the payment of KRW 180,080;

201.1 Notice No. 637,870 won was notified to the due date of April 25, 2001; however, 54,570 won was not paid after payment of KRW 580,300;

At 20,580,640 won, the amount of the taxation claim as of the date of the claim.

2. Fraudulent act;

The non-party debtor's △△△△△ (the father) died on April 26, 2004 and acquired as a result of consultation and division inheritance on April 18, 2005, the non-party debtor's ○○○○○○○ (the share62/637) 1100-57 and 662m2 (the share of ○○○○○○) which is a major issue object on the date of April 26, 2004, the non-party debtor's △△△△△△△△△△△△△ was expected to take a disposition for arrears, such as subsequent attachment of property, because there is unpaid national taxes. The non-party's inheritance, which is a primary property, was immediately transferred to the defendant on the ground of donation from April 18, 2005, which is a person with a special interest, to avoid the disposition for arrears on the part of the debtor's property, and it constitutes a fraudulent act under Article 30 of the National Tax Collection Act.

In addition, the defendant, who is the donee, was in collusion with the above circumstances and did not meet the requirements for cancellation of fraudulent act under Articles 406 through 30 of the Civil Act.

3. The intention of an injury.

A. The intention of △△△△△△ by the non-party debtor

The non-party obligor’s △△△△△○○○○○○-dong 393-3, operated (new) ○○○○○○-dong 199.6.21 to December 31, 2001, and did not pay the value-added tax of KRW 20,580,640, which was not paid after filing a voluntary report, while the Plaintiff’s ○○○○○-dong ○○○○○○○-dong

When ○○○○, the father of the obligor, died on April 26, 2004 and acquired 1100-57,662 square meters (shares 662/6377) in ○○○○○○○, ○○○, a ○○○, a ○○○○, due to the death on April 26, 2004, due to the cause of a consultation division inheritance on April 18, 2005, there exists a unpaid national tax on the principal. As such, it is anticipated that a disposition on default, such as seizure, will continue

The real estate of this case is deemed to have been registered for transfer of ownership on April 18, 2005 to the defendant, who is a person with a special relationship, for the purpose of evading the disposition on default, for the purpose of evading the disposition on default;

The non-party △△△ has been aware of the plaintiff who is a tax claim at the time of the transfer of ownership to the defendant.

B. The Non-party 1’s insolvency

At the time of the transfer registration of ownership of the instant real estate to the Defendant, Nonparty 1 had no other property to satisfy the taxation claims other than the instant real estate, and thus, was in insolvent.

4. Bad faith of the defendant

The Defendant, as the child of Nonparty △△△△△△, did not have any other property except the instant real estate, and at the time the Defendant acquired the instant real estate from Nonparty △△△△△ for the reason of donation, should be deemed to have known the fact that this acquisition was detrimental to the Plaintiff, who was the taxation right holder, and that Nonparty △△△△△△△△△△’s intention

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

The fraudulent act of this case was issued by the director of the Gwangju District Tax Office under the plaintiff's control on December 5, 2007 and came to know the inheritance acquisition and gift of the real estate of this case.

6. Conclusion;

In light of the above facts, the act of donation of the real estate in this case by the non-party debtor △△△△△ to the defendant constitutes a fraudulent act committed while being aware that it would prejudice the creditor, and the defendant, who is the child, was also aware of such fact, was also entitled to cancel the donation contract as stated in the purport of the claim and claim for cancellation of the ownership transfer registration made in the future for restitution of the deviate property.

List of Real Estate

1. ○○○○○○○○, 1133-57 6,377 square meters (662/6377 square meters among household shares 662/637);