Revocation of Fraudulent Act

The registration of the portion to be inherited in this case is a case causing bad faith and excess of debt of the delinquent taxpayer, which is subject to revocation of creditor, and thus is subject to revocation of fraudulent act

Article 406 of the Civil Act

Cheongju District Court 2018Kadan21688 Revocation of Fraudulent Act by Cheongju District Court

- Appellants

M

AA

National Rotations

Pleadings without Oral Proceedings

July 10, 2018

1. As to shares of 3/9 of each real estate listed in the Schedule of Attached 1:

A. Revocation of the agreement on the division of inherited property concluded on March 22, 2014 between the Defendant and A, and

B. The Defendant received a voice registry office of the Cheongju District Court from A on December 22, 2014 as the receipt No. 37659 on December 22, 2014

The procedure for the cancellation registration of the transfer of rights is implemented.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);

Cheongwon of the Gu

1. Basic facts

The plaintiff is a person who has a tax claim against the non-party A (hereinafter referred to as the "non-party D") and the defendant is the defendant's honor. The spouse's death on March 22, 2014 at the deceased's spouse B, and the deceased's heir on March 22, 2014 at least 3/9 of the inheritance portion of non-party D, the spouse of the non-party D, the defendant, and the non-party C, the non-party D. (refer to the evidence A (

On the other hand, the net B Inherited property is the real estate in the attached list Ma1 (hereinafter referred to as the "real estate in this case").

2. Formation of preserved claims;

On June 21, 2005, the delinquent taxpayer transferred one parcel outside the Seoul Special Metropolitan City of Pakistan, Gyeonggi-do, and the head of the Chungcheong District Tax Office notified 156,229,300 won after investigating and correcting the transfer income tax on February 2, 2009, and notified 272,720,940 won as of the date of the lawsuit.

1. List 1. The details of Non-party A’s delinquency as of the filing date of the suit.

(unit: source)

Sub-Items :

E =

Liability for Tax Payment

gender; and

Deadline for payment

Notice Amount

Amount in arrears

Jurisdiction

Transfer Income Tax

205

June 30, 2005

February 28, 2009

156,229,300

272,720,940

Written Notes

3. Fraudulent act and excess of obligations;

If the agreement on division of inherited property constitutes a fraudulent act, it may be subject to revocation by the obligee, and the Supreme Court also has the same position.

The agreement on the division of inherited property is to confirm the reversion of inherited property by either wholly or partially owning the inherited property of each inheritor or performing it as a new co-ownership relationship with respect to the inherited property, which has been provisionally owned by co-inheritors upon the commencement of inheritance (see Supreme Court Decision 2000Da51797, Feb. 9, 2001). Since it is a juristic act aimed at property rights by nature, it may be subject to the exercise of the right to revoke a fraudulent act.

In consultation with the defendant on the division of inherited property, the delinquent taxpayer renounced his/her right to the shares in his/her inheritance (3/9) of the real estate in this case, and caused the defendant to succeed his/her shares, thereby reducing the joint security of the plaintiff and other creditors, such act is deemed to constitute a fraudulent act. (See the evidence No. 2 and evidence No. 3)

In other words, based on March 22, 2014, which was the date of commencing the inheritance (the date of death of the decedent), the delinquent taxpayer's small property (tax in arrears) reaches KRW 273,401,170, which led to deepening the status of the delinquent taxpayer's debt by abandoning the active value of the property that could have been acquired according to his/her statutory inheritance shares.

2. Statement of Nonparty A’s review of excess of obligations

(unit: Won)

Classification

Types

Details

Values*

Jinay

Active Property

Real estate

Shares of a delinquent taxpayer (3/9) out of inherited property

51,381,865

Petty Property

Tax Liabilities

National taxes in arrears

272,720,940

Net Assets

△△21,339,075

Fraudulent Act

Real estate

The shares of a delinquent taxpayer (3/9) among the property registered for inheritance except for a delinquent taxpayer.

51,381,865

Excess of Debt

△△272,720,940

*The appraised: Attached Ma2. Reference to the Statement of Real Estate Assessment in this case