Nonparty 1’s donation of land to the Defendant by Nonparty 1 to the Defendant constitutes an piracy in relation with the Republic of Korea.

Although the Defendant acquired land in the form of donation contract, it is recognized that it constitutes a fraudulent act because it is recognized as the intent to avoid disposition on default.

Article 406 of the Civil Act

2015 Ghana 130077 Revocation of Fraudulent Act

Korea

AA

May 25, 2016

June 15, 2016

1. It shall be revoked within the limit of KRW 00,00,000 on the gift accounts entered into on October 0, 000 between the Defendant and BB regarding the real estate listed in the separate sheet.

2. The defendant shall pay to the plaintiff 00 million won with 5% interest per annum from the day after the day when this judgment became final and conclusive to the day of complete payment.

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

The same shall apply to the order.

1. Facts of recognition;

A. Tax claims against the Plaintiff BB

1) 주식회사 XXXX(이하 'XXXX'라 한다)는 0000년 0기분과 0000년 0기분 부가가치세를 납부하지 않았다. 이에 SS세무서장은 0000. 0. 0.경 XXXX에게 0000년 0기분 부가가치세 00,000,000원(가산금 포함)을 0000. 0. 00.까지 납부할 것을 고지하였고, JJ세무서장은 0000. 0. 0.경 XXXX에게 0000년 0기분 부가가치세 00,000,000원(가산금 포함)을 0000. 00. 00.까지 납부할 것을 고지하였으나, XXXX는 위 각 부가가치세를 납부하지 않았다.

2) BBB은 0000. 0. 0.경과 0000. 0. 0.경 기준 XXXX 발행주식 00,000주 중 00,000주(00.00%)를 보유한 XXXX의 과점주주이고, 피고는 BBB의 처이다.

3) 원고는 국세기본법 제39조1) 제2호의 과점주주에 해당하는 BBB을 0000. 0. 00.경 위 0000년 0기분 부가가치세의 제2차 납세의무자로, 0000. 0. 00.경 위 0000년 0기분 부가가치세의 제2차 납세의무자로 각 지정하여 통보하면서 BBB에게 같은법 제39조 단서에 따라, 0000년 0기분 부가가치세 중 가산금을 제외한 XXXX의 체납액 중 00.00% 상당액 00,000,000원을, 0000년 0기분 부가가치세 중 가산금을 제외한 XXXX의 체납액 중 00.00% 상당액 00,000,000원을 각 부과하였다.

4) The value-added tax of which BB is delinquent until October 0, 000, which was prior to the filing of the instant lawsuit, is KRW 00,000,000,000 for the first time in 000, including the surcharge, and KRW 00,000,000 for the first time in 000,000.

(b) BBB’s disposal;

BB, on October 00, 00, donated the real estate listed in the attached list (hereinafter referred to as "the gift of this case") to the Defendant, who is the wife, and completed the registration of ownership transfer in the name of the Defendant following the date.

C. Property status of BB at the time of the instant donation

D. On October 0, 000, the Defendant: (a) completed the registration of creation of a collateral security (the debtor, the defendant, the maximum debt amount, 00,000,000) in the name of 00 bank; and (b) revoked the registration of creation of a collateral security (the debtor BB, the maximum debt amount, 00,000,000) in the name of 0 credit cooperatives on October 0, 000.

[Ground of recognition] Facts without dispute, Gap evidence 1 to Gap evidence 13 (including each number), the purport of the whole pleadings

2. Determination

(a)the existence of preserved claims;

위 인정사실에 의하면, 이 사건 증여 당시 0000년 0기분 부가가치세에 관해서는 BBB의 제2차 납세의무가 확정된 상태였고, 0000. 0기분 부가가치세에 관해서는 BBB의 제2차 납세의무가 확정되지 않은 상태였음을 알 수 있다. 다만 제2차 납세의무가 확정되지 않은 0000년 0기분 부가가치세에 관해서는 주된 채무자인 XXXX가 이미 납부기한인 0000. 0. 00.을 경과하여 위 부가가치세를 체납하고 있었고, BBB은 국세기본법 제39조 제2호 소정의 과점주주에 해당하여 가까운 장래에 위 부가가치세 채권이 확정될 고도의 개연성이 있었으며, 그 후 실제로 그 개연성이 현실화되어 원고가 BBB에 대한 위 부가가치세 채권을 취득하였으므로, 원고의 BBB에 대한 위 부가가치세 채권은 채권자취소권의 피보전채권이 될 수 있다.

B. Establishment of fraudulent act

According to the above facts, at the time of the instant donation, BB did not have any debt excess, i.e., the status of joint collateral for general creditors at the time of the instant donation, but brought about an excess of debt by making the instant donation to the Defendant. Thus, the instant donation constitutes a fraudulent act.

C. Whether he/she is aware of the intention

Since BB was aware of the fact that the lack of common security to its creditors was caused by the gift of this case to the Defendant without compensation without compensation, the defendant's bad faith as the beneficiary was presumed as long as BB had an intention of explanation, and as long as BB's intention of explanation is recognized, it is presumed that the beneficiary was the beneficiary.

D. Defendant’s assertion and judgment

1) Purport of the defendant's assertion

A) The instant donation was made as a repayment of the loan to BB as seen below.

(1) 피고는 0000. 0. 00. 피고 소유의 000시 00동 000 00마을0000 000동 000호를 담보로 제공하고(ZZZ 명의의 담보가등기) ZZZ의 남편 YYY로부터000,000,000원을 차용한 후, 이를 0000. 0. 00. BBB에게 대여하여 BBB으로 하여금 다음날 XXXX의 증자자금으로 사용하도록 하였다.

(2) On October 00, 000, the Defendant sold apartment houses of the above paragraph (a) above as KRW 000,000,000 and lent KRW 000,000,000 in the remainder remaining after repaying the secured debt of the right to collateral security to BB. The amount of profit earned by the Defendant as a result of the instant donation is KRW 00,000,000 (i.e., the appraisal of real estate in the attached list - KRW 00,000,000 in the amount of the secured debt of the existing collateral security interest - KRW 00,000,000 in the amount of the loan to BB.

B) The real estate stated in the attached list was purchased with the Defendant’s funds and held title trust with BB, and the instant gift was made upon termination of the title trust.

다) 피고는 BBB이 하는 일이나 XXXX의 경영상태 또는 BBB이 제2차 납세의무자인지 여부를 알지 못하였거나 알 수 없었다.

D) Therefore, the instant donation does not constitute a fraudulent act, or the Defendant is bona fide.

2) Determination

The entries in the evidence Nos. 1 through 6 alone are insufficient to acknowledge the defendant's above assertion, and there is no other evidence to acknowledge it. We do not accept the defendant's assertion.

E. Sub-committee

Therefore, the gift contract of this case shall be revoked within the limit of KRW 00,000,000 of the Plaintiff’s preserved claim amount. Since the Defendant, the beneficiary, after the donation of this case, completed the registration of the establishment of the above mortgage in the name of 00 bank after the donation of this case, the Defendant, within the limit of the remaining value of the real estate listed in the attached Table, is obligated to pay the Plaintiff compensation for the value of KRW 00,000,000 and damages for delay at the rate of KRW 5% per annum as stipulated in the Civil Act

3. Conclusion

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and it is so decided as per Disposition.