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(영문) 의정부지방법원 2013.11.21 2013가합70351
사해행위취소
Text

1. The plaintiff's main claim is dismissed.

2.(a)

In the name of the defendant between the defendant and the defendant, No. 354,50

Reasons

1. Basic facts

A. B entered into a contract on April 15, 2009 with respect to selling at KRW 727,000,000 to G the eightth floor D and E-ground F No. 801 and 802 (hereinafter “each real estate of this case”).

B. Upon the Plaintiff’s failure to make a final return of tax base pursuant to the above sales contract, the head of the tax office of the Gu-affiliated Tax Office notified B of the payment of penalty tax of KRW 145,208,716 and local income tax of KRW 14,520,871, the transfer income tax for the year 2009, but B failed to pay the said transfer income tax, and as of February 28, 2013, the amount of delinquent tax for B as of February 28, 2013, which was the date of the instant lawsuit, became KRW 168,732,470.

C. B received KRW 130,00,000, out of the price under the above sales contract, as a check, and deposited the said money with the Defendant’s NAF branch account (Account Number C; hereinafter “instant account”) on April 30, 2009.

B, around April 30, 2009, the deposit was active property around April 30, 2009, and the deposit was in excess of 10,915,884 won, and the small property was in excess of 149,564,970 won of capital gains tax against the Plaintiff.

[Ground of recognition] Facts without dispute, entry of Gap evidence 2, 3, and 4, the purport of the whole pleadings

2. The parties' assertion

A. Since the principal claim B was in excess of the Defendant’s obligation by making the donation through the deposit in this case for the purpose of evading the Plaintiff’s obligation of capital gains tax, the deposit in this case constitutes a fraudulent act, and the Defendant also knew that such deposit constitutes a fraudulent act, the Plaintiff, as the creditor of B, is obligated to cancel the donation contract in this case, and the Defendant is obliged to pay the Plaintiff the compensation for the amount of KRW 130,000,000 and the compensation for delay.

B. The principal cause of the preliminary claim is not the donation contract between B and the Defendant.

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