In excess of debt, the act of donation of the real estate of this case to the defendant who is a dependent to the defendant is a fraudulent act.

The act of Nonparty B’s donation of the instant real estate to the Defendant, in excess of debt, is a fraudulent act detrimental to the Plaintiff, who is the creditor of Nonparty BB, and is presumed to have been maliciously committed by Nonparty B’s intent to commit suicide and the Defendant, who is the beneficiary. Thus, the said donation contract between Nonparty B B and the Defendant should be revoked as a fraudulent act.

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

2014 Ghana 208301 Revocation of Fraudulent Act

Korea

Chapter AA

September 25, 2014

October 16, 2014

1. The contract of donation concluded on July 11, 2013 between the defendant and the non-party Chapter BB regarding the real estate stated in the separate sheet shall be revoked.

2. On July 11, 2013, the Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was made on July 11, 2013 by the Busan District Court’s dong Branch, with respect to the real estate listed in the separate sheet to Nonparty B.

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

Cheong-gu Office

The same shall apply to the order.

1. Facts of recognition;

A. On March 26, 2013, the head of the OEA issued by the Plaintiff, on March 26, 2013, with respect to the unclaimed amount of loans for the business year 2010, the head of the OEA notified Nonparty B of the change in income amount. Accordingly, on May 31, 2013, the head of the OEA notified Nonparty B of the pre-announcement of taxation on the estimated amount of global income tax notified to Nonparty B of the pre-announcement of global income tax, and on September 9, 2013, the head of the OEA notified the global income tax office (the due date of payment September 30, 2013).

B. Nonparty B, on July 11, 2013, donated active property to the Defendant, who is his/her father, the real estate listed in the attached list (hereinafter “instant real estate”) in excess of the obligation of the OOOB, and on the same day, the registration of ownership transfer was made in accordance with Paragraph 2 of the attached list. C. At present, Nonparty B is in arrears with the Plaintiff’s national taxes.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 through 6 (including branch numbers for those with a satisfy number), the purport of the whole pleadings

2. Determination as to the cause of action

According to the above facts, the act of Nonparty B’s donation of the real estate of this case to the Defendant, who is a parent of Nonparty B in excess of the debt, is a fraudulent act detrimental to the Plaintiff, who is the creditor of Nonparty B, and it is presumed that Nonparty B’s intent to commit suicide and the Defendant’s bad faith as a beneficiary

Therefore, barring special circumstances, the above donation contract between the non-party AB and the defendant should be revoked as a fraudulent act, and accordingly, the defendant is obligated to implement the procedure for the cancellation registration of transfer of ownership on the real estate in this case to the non-party B B.

3. Judgment on the defendant's defense

Although the defendant alleged that the gift contract of this case was not known of the fraudulent act, there is no evidence to reverse the presumption of bad faith of the defendant, who is the beneficiary, so the defendant's assertion as to this is without merit.

4. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition.