Whether it constitutes a fraudulent act

It constitutes a fraudulent act if the debtor has purchased or sold the current property in excess of his/her obligation.

Article 30 of the National Tax Collection Act (Cancellation of Fraudulent Act)

1. The sales contract concluded on November 1, 2004 between Nonparty 1, 200 and Nonparty 1, 200, is revoked.

2. The defendant shall execute the registration of transfer of ownership with respect to each real estate listed in the separate list of real estate by reason of the restoration of real name.

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

The same shall apply to the order.

1. Basic facts

The following facts can be acknowledged in full view of the contents of evidence A-1 through 7, evidence A-2 through 5, evidence A-2 through 7, evidence No. 8, evidence A-6-1, and evidence No. 6-2.

A. The Plaintiff’s imposition of global income tax on Kim ○○

(1) During the period from February 14, 2005 to May 31 of the same year, the Plaintiff conducted a tax investigation on Nonparty ○○ Industries Co., Ltd. and discovered tax evasion.

(2) Accordingly, on January 1, 2006, the Plaintiff, the representative of ○○○ Industries Co., Ltd., Ltd., determined and notified the payment deadline to ○○○○○ as of January 31, 2006, the global income tax of 210,216,020, global income tax of 263,631,360, global income tax of 2001, global income tax of 263,631,360, and global income tax of 202, global income tax of 76,562,470, total income tax of 550,409,850.

B. Property disposal and financial status of Kim○-○

On November 1, 2004, ○○○ Kim entered in the separate list of real estate (hereinafter “the instant real estate”). On November 12, 2004, ○○○ District Court ○○○○○○○○○ registry ○1121 had concluded a sales contract on each real estate (hereinafter “the instant real estate”). On the 12th of the same month, ○○○○○○○○ registry ○○○○○○○ registry ○○○○○○○○○○ registry ○121 had completed the registration of ownership transfer for the instant real estate. In other words, on July 22, 2005, 28216 had completed the registration of ownership transfer for the Defendant, the wife of Kim○○○○○ on the ground of sale on June 22, 2005.

2. Determination

According to the above facts, Kim ○-○, who did not own any property other than the instant real estate at the time of entering into the instant sales contract, sells the instant real estate to Park ○-○, a responsible property, constitutes a fraudulent act that reduces the joint security of ordinary creditors including the Plaintiff, who is a tax claim, and Kim ○-○, was aware of the fact that it harms the Plaintiff as a tax claim, and it is presumed that the Defendant, a beneficiary, Park ○ and the subsequent purchaser, was aware of such circumstances.

Therefore, the instant sales contract concluded between Kim ○ and Park ○-○ shall be revoked as a fraudulent act, and in addition, in a way that a person who was registered to indicate ownership in his future, or who acquired ownership by law, seeks the implementation of the procedure for direct ownership transfer registration against the present registered titleholder, in addition to seeking cancellation of the registration in order to restore the true title of the registration. This legal principle applies to a lawsuit seeking the return of the title of the real estate subject to cancellation from the beneficiary or the subsequent purchaser to the debtor in the future. Accordingly, the creditor may seek to implement the procedure for direct ownership transfer registration against the subsequent purchaser instead of seeking the cancellation of the registration in the name of the subsequent purchaser by means of revocation of the fraudulent act, instead of seeking the cancellation of the registration in the name of the subsequent purchaser, the defendant is obligated to implement the procedure for ownership transfer registration on the instant real estate with respect to Kim ○-○.

3. Conclusion

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and it is so decided as per Disposition.

List of Real Estate

1. ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ 185 square meters;

2. ○○○○○○○○○○○○○○-○○○ Ground.

68.96 square meters of brickd cement structure, cement mic roof and mentmen's brick brick slives slives house

Annex

A 3.24m24m2 on the end of cement Appendix slive roof one story.