Busan District Court 2012Gadan227548 ( November 29, 2013)

(as with the judgment of the court of first instance) the act of making a donation to the same person of real estate, the sole property of the delinquent taxpayer, to the same person, constitutes a fraudulent act.

In the event that national taxes are in arrears, the only property of the claimant was provided as a bond security and donated to the wife, and it constitutes fraudulent act by reducing the general creditor's liability property against the delinquent taxpayer such as the plaintiff, etc., it is presumed that the delinquent taxpayer and the defendant's will be dead in light of the transaction circumstances and the relationship between the defendant and the delinquent taxpayer

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

2014Na4011 Revocation of Fraudulent Act

Korea

1. AA;

2. BB

Busan District Court Decision 2012Gadan227548 Decided November 29, 2013

May 22, 2014

June 26, 2014

1. All appeals by the Defendants are dismissed.

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

1. Purport of claim

With respect to real estate listed in the separate sheet, the termination of the mortgage agreement concluded on June 7, 201 between Defendant AA and Nonparty CCC and Defendant AAA performed the procedure for cancellation of the registration of the establishment of a neighboring mortgage completed by the Busan District Court Registry of Busan District Court on June 7, 2011, and the termination of the gift agreement concluded on October 17, 201 between Defendant BB and Nonparty CCC on the registration of the establishment of a neighboring mortgage, and Defendant BB performed the procedure for cancellation of the registration of the ownership transfer completed by the OOOOOOOO of the OO District on October 17, 2011 to the Plaintiff, and Defendant AB performed the procedure for cancellation of the registration of the establishment of a neighboring mortgage completed by the OOOOOO of the OO district registry of the Busan District Court on January 18, 2012 to the Plaintiff.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim against the defendants is dismissed in entirety.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation is as follows: (a) the reasoning for the judgment of the court of first instance is the same as the ground for the judgment of the court of first instance, except for the rejection of the statement of No. 13 (including serial numbers) insufficient to reverse the facts acknowledged by the court of first instance as evidence additionally submitted by the court of first instance; and (b) thus, (c

2. Conclusion

Therefore, the plaintiff's claim of this case against the defendants is justified, and the judgment of the court of first instance is just in conclusion, and the defendants' appeal is dismissed in its entirety as it is without merit.