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1.(a)
The contract was concluded on October 22, 2010 between Defendant A and Nonparty D with respect to the real estate listed in the attached list.
Reasons
1. Facts of recognition;
A. As of April 2015, Nonparty D did not pay national taxes of KRW 567,247,810 in total to the Plaintiff as indicated below.
B.1) On October 22, 2010, D sold the real estate indicated in the separate sheet (hereinafter “instant real estate”) which is the only property for Defendant A, a church branch, without receiving the purchase price (hereinafter “instant sales contract”), and on March 25, 201, Defendant A completed the registration of transfer of ownership under Defendant A with respect to the instant real estate. (2) On March 28, 2013, Defendant A sold the instant real estate to Defendant B, a child of D, without receiving the purchase price, and completed the registration of transfer of ownership with respect to the instant real estate under Defendant B’s name on the same day.
3) On October 31, 2013, Defendant B sold the instant real estate to Defendant C without receiving the purchase price. On November 1, 2013, Defendant B completed the registration of ownership transfer under the name of Defendant C with respect to the instant real estate. (c) As to the instant real estate, the registration of ownership transfer was completed on November 2, 2001, including the maximum debt amount of KRW 55,90,000,00, the debtor D, and the debtor C, and C, life insurance company (hereinafter “instant collateral security”). However, on March 25, 2013, the registration of the instant collateral security was revoked on the ground of termination. The debt amount at the time of the cancellation of the registration of the instant collateral security was KRW 26,775,49, and the market value of the instant real estate at the time of the instant sales contract was equivalent to KRW 92,500,000,000 / [Recognition grounds] the purport of each of Defendant A’s confession and the entire pleadings as to Defendant C121 through 31.
2. Determination
A. According to the above recognition of the existence of the preserved claim, the Plaintiff’s taxation claim against D becomes the preserved claim for revocation of the fraudulent act.
Although the transfer income tax claim for the year 2010 was not yet notified at the time of the instant sales contract, it had already been made prior to the instant sales contract.