Busan District Court-2016-Ban-24969 ( December 23, 2016)

Since gift act is valid, it is also valid to offer security for tax payment based on it.

Since there has been ratification of invalid acts, the act of donation is valid, and the offer of security for tax payment is also valid.

Article 29 of the Framework Act on National Taxes

2017Na40433 Implementation of the procedure for cancellation of ownership registration, etc.

KimO and 2

Republic of Korea and 3

on 13, 2017

on 17, 2017

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance court shall be revoked. The decision of the plaintiffs shall be revoked. ① As to the portion of each one-half of the real estate listed in the separate sheet in the separate sheet, the defendant OOOOOO completed on May 1, 2015 with the receipt No. 0000, and the defendant △△△△△△△△ completed on May 1, 201 with the receipt No. 0000 of the same registry office. ② As to the real estate listed in the separate sheet, the defendant OO shall implement the procedures for the cancellation of ownership transfer registration completed on November 14, 201 with the receipt of No. 6378 of the same registry office on September 14, 201; ③ As to the real estate listed in the separate sheet, the defendant OO shall perform the procedures for cancellation of ownership transfer registration completed on September 14, 201 with the same registry office on September 14, 2015 with the receipt of each maximum debt amount of KRW 600,0000,000.35.

The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance, and thus, citing this as it is in accordance with the main text of Article 420 of the Civil Procedure

Therefore, the judgment of the first instance court is just and without merit, and all appeals by the plaintiffs are dismissed. It is so decided as per Disposition.