whether the act constitutes a fraudulent act

Since the husband, who was aware of alcohol-existent post-age, donated the real estate to his wife constitutes a fraudulent act, the gift contract between the husband and his wife is cancelled within the limit of the tax claim amount sought by the Plaintiff and the inheritor are obliged to pay at the rate of 5% per annum until the day of full payment of the tax claim.

1. The gift contract concluded on September 8, 200 between the defendant Park Park 00 and the deceased Park 00 on September 8, 2004 shall be revoked within the limit of KRW 217,062,340.

2. The Plaintiff and the Defendant Park 00 shall pay to the Plaintiff 72,354,113, Defendant Park 00, Park 00, Park 00, and Park 00, respectively, 48,236,076 won with 5% interest per annum from the day following the day when the judgment of this case became final to the day of complete payment.

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

The same shall apply to the order.

1. The party's assertion and judgment

(a) Facts of recognition;

(1) Defendant Park Park 00’s mother died on May 20, 2004.

(2) On Nov. 6, 2004, the director of the tax office imposed and notified 465,508,000 won of inheritance tax to Defendant Park 00 on Nov. 6, 2004. On Apr. 12, 2005, the decision of correction was made to reduce the amount of KRW 52,192,500 from the initially determined inheritance tax amount on Apr. 12, 2005, and the decision of correction was made to change the amount of KRW 169,315,500 to KRW 169,315,500 of inheritance tax by reducing additional amount of KRW 244,000 according to the request of Defendant Park Park 00. The above disposition of imposition of inheritance tax became final and conclusive as it is in the lawsuit of revocation of disposition of revocation of inheritance tax imposition, and on Sep. 11, 2006, the sum of the principal tax, additional charges and aggravated additional charges as of Sept. 11, 2006.

(3) On September 8, 2004, after the inheritance tax liability was established, Defendant Park 00 donated on September 8, 2004, the real estate recorded in the separate sheet (hereinafter “instant real estate”) which is the only property to the head of his wife, and completed the registration of ownership transfer in the name of head of the same day.

(4) The head of 00 borrowed money from the cooperative of 00 won and completed the registration of the establishment of a mortgage over the amount of KRW 364,000,000 on the instant real estate as of October 4, 2004 as of October 4, 2004.

(5) The appraised value of the instant real estate is KRW 408,861,730 at the time of closing the argument.

(6) On April 25, 2005, the head of 00 died on April 25, 2005, there were 00, the inheritor, who is the spouse, Defendant Park 00, Park 00, Park 00, and Park 00.

[Ground of recognition] Facts without dispute, Gap 1 through 8 (including additional numbers), Eul 1 and 4, the market price appraisal result of appraiser 00, the purport of the whole pleadings

B. Determination

(1) According to the facts acknowledged earlier, the act of donation of the instant real estate, which is the only property of Defendant Park 00, who bears the instant inheritance tax, to his wife, constitutes a fraudulent act.

(2) The Defendants asserted that b00, which was suffering from alcohol respect symptoms, transferred the ownership of the instant real estate to 00, its wife, was an inevitable measure to preserve the property and that there was no intention to commit harm. However, there is insufficient evidence to acknowledge this, and even if there is a harsh circumstance, it is insufficient to reverse the presumption of intention to commit harm. Thus, the above assertion of dismissal is without merit.

(3) The Plaintiff claims compensation within the scope of the preserved claim on the ground that the agricultural cooperative, a bona fide third party, 00 won after the fraudulent act acquired the right to collateral security on the instant real estate. Accordingly, on September 8, 2004, the agreement entered into between Defendant Park 00 and the net 00 on September 8, 2004, on the instant real estate shall be revoked within the limit of KRW 217,062,340, which is the tax claim amount sought by the Plaintiff. The Defendants, a heir of the network 00, are liable to pay damages for delay calculated at the rate of 5% per annum as stipulated in the Civil Act, according to their respective inheritance shares, to the Plaintiff, and the Defendants, a heir of the net 00, the Defendant Park 14, 114, 100, 200, 00, 48,236,076, and 00, respectively, from the day following the date of the

2. Conclusion

The plaintiff's claim is reasonable and acceptable.

List of Real Estate

1. OOOO-dong O-dong 469-29 large scale 155.1 square meter's equity 1/2;

2. Indication of the building;

00 Gu 00 Dong 469-29

3rd floor neighborhood living facilities (general restaurants) of reinforced concrete tanks;

86.44 square meters per floor

2nd floor 113.69 square meters

13.69 square meters for 3 floors

82.03Mam22 Mam2