logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 창원지방법원 진주지원 2006. 09. 26. 선고 2006가단8104 판결
사해행위취소소송[국승]
Title

Action for Revocation of Fraudulent Act

Summary

act of gift was committed after the establishment of tax liability, and an act of disposal of the sole property shall be subject to the revocation of the fraudulent act.

Text

1. With respect to real estate listed in the Schedule,

A. Revocation of the contract of gift on March 11, 2005, which was concluded between the defendant and the ○○○.

B. On March 11, 2005, the Defendant followed the procedure for the cancellation registration of the registration of the transfer of E-friendly ownership by the Changwon District Court ○○○ registry office, which was received on March 11, 2005.

2. The costs of the lawsuit are assessed against the defendant.

Reasons

1. Indication of claim:

A. On May 7, 2004, the Plaintiff has a tax claim to collect KRW 119,630,70,700 in total, and KRW 156,541,30 in total, and KRW 156,541,30 in capital gains tax in 2004, such as capital gains tax on the income accrued from the transfer of a site and a ground building owned by the said ○○○○○○○ on its own, Busan ○○-dong 67-11, Busan ○○○-dong, and KRW 36,910,60 in capital gains tax in 202 and KRW 156,541,30 in total

B. On the basis of the results of the tax investigation conducted on the above transfer of ○○’s above transfer from March 9, 2005 to May 4, 2005, the head of the ○○ Tax Office, under the Plaintiff’s control, notified the payment of the transfer income tax in arrears on July 22, 2005, but the above order did not pay it.

C. On March 11, 2005, on which the above tax investigation was conducted, the above ○○○ (hereinafter referred to as the "registration of this case") donated the real estate listed in the separate sheet (hereinafter referred to as the "real estate of this case") as one's sole property to the Defendant, who is one's own child, and for this reason, completed the registration of transfer of ownership listed in Section 1-B. of this case (hereinafter referred to as the

D. The Plaintiff’s above taxation claim is highly probable to the effect that, at the time of the above donation by ○○○○○, a duty to pay taxes, which already serves as the basis for establishing a taxation claim, has already been established, and that a taxation claim may definitely accrue according to the notice of payment based on its tax liability in the near future. As such, the Plaintiff’s above taxation claim may become a preserved bond in the near future

E. Thus, the above donation by ○○○ constitutes a juristic act detrimental to the Plaintiff, which was conducted after the establishment of tax liability against the Plaintiff, and constitutes a disposal act of the sole property conducted after the establishment of tax liability against the Plaintiff, and the Defendant was aware of such circumstances.

arrow