Seoul High Court-2017-Na203204 (Law No. 19, 2018)

(Indecent Conduct) The act of a delinquent taxpayer's donation of real estate disposal price to his/her child constitutes a fraudulent act and is presumed to be a beneficiary's bad faith.

(C) The judgment of the court below is just based on the following facts: (a) a debtor’s unilateral statement or a statement which is merely a third party’s abstract statement, not objective and acceptable evidence, etc.; and (b) a beneficiary has acted in good faith at the time of the fraudulent act.

Article 30 (Cancellation of Fraudulent Act and Restoration to Original State)

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

November 29, 2018