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Case Number of the immediately preceding lawsuit
Daegu High Court 2013Na21193 (No. 24, 2014)
Title
Cash donation paid to the spouse to be exempted from the disposition on default of national taxes constitutes a fraudulent act.
Summary
The cash donation contract between the defendant and his/her spouse is made with the knowledge that it would prejudice the person who has the right to tax payment in order to be exempted from the disposition on default of national taxes. However, it cannot be said that the repayment of the deposit claim is unclear, and it should be included in active property.
Dismissal of Disorder in Trial
Related statutes
Article 30 of the National Tax Collection Act Revocation of Fraudulent Act
§ 406. Revocation of Civil Code
Cases
2014Da227652 Revocation of Fraudulent Act
Plaintiff-Appellant
Korea
Defendant-Appellee
KimA
Judgment of the lower court
Daegu High Court Decision 2013Na21193 Decided September 24, 2014
Imposition of Judgment
January 23, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or not to accept the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.