(1) The transfer of machinery and equipment, the sole property of the defaulted taxpayer, to the defendant constitutes a fraudulent act

In the absence of special circumstances, the sale of machinery and equipment, the sole property of which is a debtor, constitutes a fraudulent act resulting in the shortage of joint security in relation to other creditors, including the plaintiff.

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

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The defendant and the non-party ○ Construction Co., Ltd. cancel the sales contract which was concluded on December 2006 with respect to the mechanical devices listed in the separate sheet, and the defendant delivered the above mechanical devices to the non-party ○ Construction Co., Ltd.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. A part used for the acceptance or replacement of a judgment of the first instance;

The reason why the court's explanation concerning this case is the same as that of the first instance court's decision in addition to the part "B. Dec. 1, 2000, fraudulent act and intention of death" as stated below. Thus, this court's explanation is cited as it is in accordance with the main text of Article 420 of the Civil Procedure Act.

[Supplementary Use]

(b) The intention to commit fraudulent acts and to injure himself;

The sale of machinery and apparatus listed in the separate sheet, which is its sole property, by the non-party company, is an alteration of money easily consumed, and barring special circumstances, it constitutes a fraudulent act causing the shortage of joint security in relation to other creditors including the plaintiff, and the non-party company, the debtor, was aware that there was a shortage of joint security at the time of the above sales contract, and thus, it is presumed that the defendant, the beneficiary, was guilty.

In regard to this, the defendant set up a bona fide defense with the purport that he was transferred the above machinery from the non-party company to recover advance payment from the non-party company, and that he was unaware of the plaintiff as the creditor. However, in light of the above, as seen earlier, the major officers' experience in corporate register between the non-party company and the defendant are common and have a close relation with the purpose of establishment, etc., the defendant's submission of the evidence No. 1 alone is insufficient to acknowledge the above argument, and there is no other evidence to support this. Thus, the defendant's above argument cannot be accepted.

3. Conclusion

Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance with the same conclusion is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.

List of Machinery and Equipment

Place: ○○ ○○ ○○ ○○ ○○ 438

Custodians: Defendant

List of Machinery and Equipment

- 1680 Whora 1

- 1300 Whora 1

- 1 scraped

- 4 machinery attached to contact showers, such as oil pressure tanks and power distribution teams

- The wheel presses end.