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(영문) 울산지방법원 2019.05.22 2018가단73685
사해행위취소
Text

1. The sales contract concluded on December 16, 2013 between the defendant and the non-party B on the real estate stated in the separate sheet between the defendant and the non-party B is 42,00.

Reasons

1. Basic facts

A. On August 17, 2009, Nonparty B moved to the real estate listed in the separate sheet (hereinafter “instant building”) and moved to C on July 14, 2014, and the Defendant moved to the instant building on October 7, 2011. The Defendant, at the time of moving to the instant building, erroneously known the relationship with the householder as the relationship with B and deleted the report.

B. B operated the wholesale business under the trade name “E” from July 12, 2011 to October 31, 2014, and the amount of tax to be paid upon filing a final return of value-added tax for the second period in relation to the operation of the said business was paid after filing the global income tax return for the year 2011.

C. However, the head of the tax office affiliated with the Plaintiff confirmed that B received tax invoices by processing them falsely, and conducted a general partial investigation with respect to B from November 20, 2013 to December 9, 2013, and on January 10, 2014, he/she issued a correction and notice that B would pay KRW 5,024,30 (hereinafter “instant tax claim”) of the global income tax for the year 201 and KRW 32,290,500, and KRW 5,024,30 (hereinafter “instant tax claim”) for the global income tax for the year 201. However, B did not pay the said value-added tax and the global income tax, and the amount of delinquent tax including the additional tax as of December 12, 2018 shall reach KRW 63,895,840, as indicated in the table].

[ table] Non-party B’s amount of national taxes in arrears (as of December 2018: 5,024, 330, 871, 870 on December 31, 201, the global income tax on December 31, 201 of the date of establishing the liability for payment of delinquent tax (including additional dues) due date of notification of the amount of national taxes in arrears (as of December 2018: 63,895,840 in total) due to the date of notification of the amount of delinquent tax reverted to the original tax item.

D. Meanwhile, B owned the instant building, its sole real estate, and on December 16, 2013, sold the instant building to the Defendant (hereinafter “instant sale”), and on the same day, registered the ownership transfer of the instant building to the Defendant.

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