Seoul Eastern District Court-2013-Ga-108403 ( October 13, 2014)

Revocation of Fraudulent Act

Whether an act of donation to a relative of real estate by a delinquent taxpayer in excess of his/her liability constitutes a fraudulent act

Article 35 of the National Tax Collection Act

2014Na22101 Revocation of Fraudulent Act

Korea

EA et al.

March 9, 2015

April 15, 2015

1. All appeals by the Defendants are dismissed.

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

3. On April 22, 2010, "No. 28, 2010" in Section 2(b)(1) of the order of the court of first instance shall be corrected to "No. 22, 2010."

Cheong-gu Office

1. (a) On April 20, 2010, the gift agreement entered into between the defendant AA and EB (5O-O-OOO-OOO-OO-OO-OO-OO-O-O-O-O-O-O-O-O-O-O-O)

(b) Defendant AA shall have the effect on thisB:

1) the registration of transfer of ownership completed under No. 6537 of the receipt of April 28, 2010 with respect to the real estate listed in Section 1 of Schedule 1 attached hereto;

2) The registration of transfer of ownership completed under No. 56163 of the receipt of April 22, 2010 with respect to the real estate listed in Annex 1 List 2:

3) The registration of transfer of ownership completed under No. 56164 of the receipt on April 22, 2010 with respect to the real estate listed in paragraph (3) of the attached list 1

Each cancellation registration procedure shall be implemented.

2. (a) A. The gift agreement concluded on April 20, 2010 between Defendant ACC and EB (OO-O-OOO-OO-OO-OO-OO-O-O-O-O-O-O-O-O-O-O-O-O-O-

(b) DefendantCC has to thisB:

1) The registration of transfer of ownership completed under No. 56163 of the receipt of April 22, 2010 with respect to the real estate listed in Section 1 of Annex 2:

2) The registration of transfer of ownership completed under No. 56164 of the receipt of April 22, 2010 with respect to the real estate listed in Section 2 of Schedule 2:

Each cancellation registration procedure shall be implemented.

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;

This court's reasoning is as follows, except for the change of "OOO" No. 9 of the judgment of the court of first instance into "OOO", and therefore it is like the statement of the reasoning of the judgment of the court of first instance.

2. Conclusion

Therefore, the plaintiff's claim against the defendants shall be accepted in its entirety on the grounds of the judgment of the court of first instance. Since the judgment of the court of first instance is just in its conclusion, all appeals filed by the defendants are dismissed without any grounds, and " April 28, 2010" in Section 2-B (1) of the judgment of the court of first instance is obvious that it is a clerical error in the judgment of April 22, 2010, and it is so decided as per Disposition.