Action for Revocation of Fraudulent Act by a judgment without pleadings

An act of donation of property to a specially related person after the tax liability comes into existence shall constitute a fraudulent act.

1. The contract of donation concluded on April 25, 2007 with respect to one-half of the 1/2 shares of 00 square meters among the 1,593 square meters of 00 ○○○○○-ri, ○○○○○○-gun, ○○○○○, ○○○, ○○○-gun

2. As to the real estate mentioned in paragraph (1) to the Plaintiff, the Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed on April 16, 2007 by the ○○ District Court ○○ registry office ○033.

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

4. Paragraph 1 can be provisionally executed.

The same shall apply to the order.

1. Grounds for claims: To be recorded in the annexed complaint;

2. Applicable provisions of Acts: Articles 257 (1) and 208 (3) 1 of the Civil Procedure Act (a judgment made without holding any pleadings due to the submission of a written reply);

Grounds of Claim

1. Formation of tax claims;

From December 17, 2003 to October 06, 2006, Non-party ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○,” and for the above period, the head of the ○○○○○○○ Tax Office, under the Plaintiff’s control, did not collect KRW 103,640,410, and KRW 63,585,110, including the amount of additional dues and increased national taxes, and did not collect KRW 103,642,380, including additional dues and increased national taxes.

The amount of national taxes in arrears as of December 2007 by the delinquent taxpayer, Kim ○-○.

(unit: Won)

No.

Items of Taxation

Reversion

Date of establishment of tax liability

Deadline for payment

guidance.

Principal Tax

Additional Dues

1

Value-added Tax

05.1 13

June 30, 2005

September 07, 2007

35,860,660

3,640,410

2,220,250

2

Value-added Tax

05 2 years

December 31, 2005

September 07, 2007

67,781,720

63,585,110

4,196,610

103,642,380

97,225,520

6,416,860

2. Fraudulent act;

After the date of the establishment of the tax liability, the delinquent ○○○○ was aware of the fact that the above value-added tax will be notified, and on the grounds of the gift made on April 05, 2007, he would not obtain the satisfaction of the Plaintiff’s tax claim, the creditor, on the ground of the gift, with the receipt number No. 150332 on April 16, 2007, ○○ District Court ○○○○○ and ○○ ○○ ○○ ○○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○-11 (hereinafter “instant real property”).

3. Reduction of responsible property;

이 사건 부동산의 2007. 04. 05.자 토지 공시지가는 12,903,300원(1,593㎡X1/2지분X16,200원/㎡)3)이고, 근저당 채무액은 없습니다.

Therefore, the delinquent Kim ○ has reduced the liability property of 12,903,300 won (12,903,300 won -0 won).

4. Excess of debts;

(a) Active property;

There is no active property as of October 05, 2007, which is the fraudulent act of the delinquent Kim○○, the date of the fraudulent act of the delinquent Kim○○.4)

B. Petty property

On December 31, 2005, as of the date of the fraudulent act on December 1, 2007, there was a basic legal relationship on which the value-added tax is imposed by underreporting the sales amount of the value-added tax between 01 and 31 December 2005, and it was highly probable that taxes will be imposed on the near future legal relationship. In fact, the value-added tax was imposed on the basis of the high probability that the value-added tax would be imposed on the basis of the near future legal relationship. Accordingly, the value-added tax was imposed on January 1, 2005 + KRW 63,585,110 for value-added tax for 22 years in 2005 + KRW 97,225,520 for value-added tax for 97,520 for 2 years in 205.

(c) Debt excess;

As seen above, due to the donation of the real estate in this case, Kim○-○ caused an excess of the debt amount of KRW 97,225,520 (0 won-97,225,520) to the general creditor, including the plaintiff, as well as the amount thereof.

5. The intention of an injury.

In addition to underreporting the value-added tax by omitting sales for the purpose of evading taxes. Since the date when the liability to pay value-added tax was established, deeming that the instant real estate was not paid with the transfer registration of ownership by donation to the Defendant and the value-added tax was not paid, it would have had the intention to impair the taxation right holder at the time of donation.

6. Bad faith of the defendant

On April 05, 2007, which was after the date when the liability for tax payment was established between the mother and child, the Defendant donated the instant real estate to the Defendant on April 05, 2007, and the Defendant was also aware of the fact that such act was a fraudulent act and the intention of the delinquent taxpayer of the lawsuit at the time when the instant real estate was increased.

7. The date on which he becomes aware of a fraudulent act;

During the process of checking whether the delinquent Kim ○-○'s fraudulent act, I became aware of the copy of the register of the instant real estate on October 01, 2007.

8. Conclusion

In light of the above facts, the act of donation of the real estate in this case by Kim ○○ constitutes a fraudulent act committed while knowing that it would prejudice the creditor, and the defendant also knew such facts. Thus, the plaintiff was filed with the plaintiff to seek cancellation of the transfer of ownership due to the cancellation of the contract of donation by Kim ○, as stated in the purport of the claim.

[Attachment]

List

1. Location of ○○○○○○-gun ○○○○○○-11;

Before 1,593 square meters, 1/2 shares

* Note *

(i)

* Note *

(ii)

* Note *

(iii)

* Note *

4)

* Note *

5)