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Title
Whether an act of a real estate donated by a delinquent taxpayer to his/her mother constitutes a fraudulent act
Summary
If the only real estate owned by a person delinquent in national taxes has been registered for transfer of ownership due to donation to her mother, it may be deemed a fraudulent act.
Related statutes
Article 30 of the National Tax Collection Act Revocation of Fraudulent Act
Text
1. 피고와 소외 차〇〇 사이에 별지 목록 기재 부동산에 관하여 2006. 8. 17. 체결한 증여계약을 취소한다.
2. 피고는 소외 차〇〇에게 별지 목록 기재 부동산에 관하여 〇〇지방법원 〇〇등기소 2006. 9. 18. 접수 제13593호로 경료된 소유권이전등기의 말소등기절차를 이행하라.
3. The costs of lawsuit shall be borne by the defendant.
Cheong-gu Office
The same shall apply to the order.
Reasons
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);