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1. The purchase and sale contract as of February 21, 2018 between the defendant and B is revoked.
2. The defendant.
Reasons
1. Basic facts
A. B’s tax liability 1) B, while engaging in the container bet manufacturing business under the trade name “D” in Kimhae-si C, the head of the relevant tax office filed a final tax return on January 24, 2014 and the global income tax return on May 30, 2014; 2) on May 31, 2014, the head of the relevant tax office corrected and notified, on May 1, 2018, B of the transaction involving false tax invoices between E and E, among the two transactions in February 2, 2013 and January 1, 2014.
However, with respect to the global income tax on the above global income tax, the head of the Kimhae Tax Office deferred the collection until August 7, 2018.
3) On February 14, 2018, the head of the Kim Sea Tax Office sent to B a explanatory guide of assessment data on value-added tax and global income tax, and the said notice was served to B on February 19, 2018. 4) B’s delinquent amount in arrears as of March 2019 as follows:
(hereinafter referred to as “instant tax claim” or “the instant tax claim”. The notified tax amount (including additional dues) due on the date of notification to revert the items of taxation shall be the aggregate of 102,078,2531,000,000 on December 31, 2013 as of the date of establishment of the liability to pay delinquent tax (including additional dues) on the date of notification to revert the items of taxation.
B. On February 21, 2018, B entered into a contract (hereinafter “instant sales contract”) under which the Defendant sells real estate listed in the attached list (hereinafter “instant real estate”) to the Defendant on February 21, 2018, and completed the registration of transfer of ownership with the Changwon District Court Kim Jong-hae District Court and 12246 as to the instant real estate on February 22, 2018.
(hereinafter “instant transfer registration”). C.
At the time of the conclusion of the instant sales contract, B’s ownership of property around February 2018, which was around the time of the conclusion of the instant sales contract.