Revocation of Fraudulent Act

In cases where it is difficult to conclude that a gift contract was concluded, it does not constitute fraudulent act.

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

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

It is so decided as per Disposition by the assent of all participating Justices on the bench, pursuant to Article 429 of the Civil Procedure Act and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, since the Plaintiff did not state the grounds of appeal in the petition of appeal and did not submit the appellate brief within the statutory period (the appellate brief submitted by the Plaintiff was received on February 7, 2007).