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(영문) 대구지방법원 2007. 03. 13. 선고 2007가단5073 판결
사해행위 취소[국승]
Title

Revocation of Fraudulent Act

Summary

If the only real estate owned by a delinquent person after being notified of the transfer income tax due to the transfer of real estate ownership is a fraudulent act if the only real estate is acquired by the fraudulent person for sale.

Related statutes

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

Text

1. The sales contract concluded on March 20, 2006 between the defendant and the non-party ○○○○○○○-gun 120 square meters of land 179 square meters between the defendant and the non-party ○○○○○-gun ○○○○○-gun ○○

2. The Defendant shall implement the procedure for the registration of cancellation of ownership transfer, which was completed under No. 6184 on March 21, 2006 by the ○○ District Court ○○○○○○○○○○○ ○○○○○-gun 120 square meters on the land of 179 square meters on the land of 120 square meters in ○○○○○

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

Cheong-gu Office

The same shall apply to the order.

Reasons

1. Indication of claim;

On November 17, 2005, the head of ○○ Tax Office, an affiliated agency of the Plaintiff, imposed capital gains tax of KRW 191,464,520 on September 30, 2006 on the fact that ○○○○○○○ (○○○○○○○○○), which is its owner, transferred a building site and a ground building located in ○○○○○-gun, ○○○○○○-gun, 1082-6, which is its owner, on September 30, 2006. The Kim○ concluded a sales contract as described in the order with the Defendant who is the fraud under excess of the obligation, and completed the registration of transfer of ownership in the future of the Defendant on this ground. The transfer of ownership constitutes a fraudulent act with the knowledge that the registration of transfer of ownership is detrimental to the Plaintiff. Accordingly, the cancellation of the above sales contract and the request for the implementation of the procedure for registration

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

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