Whether the act of a real estate donated by a delinquent taxpayer to his children constitutes a fraudulent act

It can be viewed as a fraudulent act if a transfer registration of ownership is made on the sole real estate owned by a person delinquent in national taxes due to donation to children.

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

1. As to real estate listed in the separate sheet:

A. The contract of donation concluded on March 14, 2006 between the defendant and Noh○○ is revoked.

B. The Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed on March 23, 2006 by the ○○ District Court ○○○○○ registry office, and completed on March 23, 2006.

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

Cheong-gu Office

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);