It constitutes a fraudulent act to be donated to be exempted from the disposition of default on national taxes such as seizure.

The contract on the donation of real estate between the non-party KimB and the defendant constitutes a fraudulent act concluded with the knowledge that the tax payer would be exempted from the disposition of delinquent taxes due to the default of national taxes imposed by the Daejeon District Tax Office, and the defendant must restore the contract to its original state.

2012 Ghana 208845 Revocation of Fraudulent Act

Korea

NewA

Pleadings without Oral Proceedings

October 25, 2012

1. The gift agreement concluded on April 20, 2012 between the Defendant and KimB on the portion of 14.75 square meters among 693 square meters in the OO-dong O-dong 693 square meters between the Defendant and KimB, is revoked.

2 The defendant shall comply with the procedure for registration of cancellation of transfer of ownership, which was completed on April 20, 2012 by receipt No. 55944, with respect to the real estate stated in paragraph (1) to the KimB.

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

As set forth in the text.

1. Indication of claims: It shall be as shown in attached Form; and

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);

Grounds of Claim

1. As to the non-party KimB's default and the establishment of the plaintiff's preserved claim (tax claim)

(a) Details of imposition of the national taxes and details of arrears;

The director of the Daejeon District Tax Office, under the Plaintiff, notified Nonparty KimB (hereinafter referred to as the "taxpayer in arrears") of the comprehensive income tax for 400 million won in 2006, pursuant to Article 21 (1) of the Income Tax Act, which is due to the fact that he did not pay for the comprehensive income tax for 2006, the amount of KRW 000 as of the date of the filing of the lawsuit. (See the evidence No. 1, e.g., e., e., e., e.

(b) Basic date for establishing tax claims;

Tax claims are legally established when the taxation requirements prescribed by the tax law are satisfied, and the time when the global income tax is established is established when the taxable period expires pursuant to Article 21(1)1 of the Framework Act on National Taxes. Accordingly, according to the above facts, the Plaintiff’s tax claims against Nonparty KimB on December 31, 2006 have been established before December 20, 2012, which is the date of fraudulent act.

2. Fraudulent act and insolvency of the debtor;

Non-party KimB was insolvent with the Defendant on the ground of donation on 20 April 2012, 2012, under the receipt of the Suwon District Court of Suwon on 20 April 20, 2012, the registration of transfer of the entire KimB shares was made (see the evidence Nos. 2 and 3).

3. As to the deceased's will

The non-party KimB, who did not pay the comprehensive income tax and donated the real estate to the defendant, is trying to harm the plaintiff, and the defendant also should have known the fact that the debtor was in the position of KimB, which led to a situation in which the plaintiff, who is a tax claim, is unable to obtain satisfaction of the tax claim (see subparagraph 4 of A).

4. On the day when he became aware of the cause of revocation of the fraudulent act

As above, the plaintiff became aware of the fraudulent act between KimB and the defendant, who is the delinquent taxpayer, in the course of confirming the relationship between the delinquent taxpayer and the defendant in order to investigate the default on July 30, 2012.

5. Return of originals;

In the case of the real estate listed in Appendix 51, in the name of the defendant in the name of the non-party KimB, the contract of donation between the non-party KimB and the defendant should be revoked on the ground that the right to collateral security has not been established in good faith after the full transfer of shares in the name of the defendant. The defendant is obligated to implement the procedure for cancelling the registration of transfer of ownership in the name of the defendant, which has been completed

6. Conclusion

In light of the above facts, the gift contract on the real estate listed in the Attachment 1, which was made between the non-party KimB and the defendant, was concluded with the knowledge that it would prejudice the taxation right holder in order to be exempted from the disposition of default of national taxes imposed by the head of Seo-gu Daejeon District Tax Office under the plaintiff, and the defendant also knew the fact as the disposition of the non-party KimB. Therefore, the defendant is obligated to implement the procedure for the cancellation of registration of cancellation of ownership transfer registration under the name of the defendant, which was made with respect to the real estate listed in the Attachment 1, in accordance with Article 30 of the National Tax Collection Act and Article 406 of the Civil Act.