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Title
In case where a delinquent taxpayer does a legal act for the purpose of property right to avoid any collection of national taxes, it shall be a fraudulent act.
Summary
(Judgment without Oral Proceedings) If, at the time of executing a disposition on default, a taxpayer does a legal act for the purpose of property right to avoid the collection of national taxes, the tax official may request the court to cancel the fraudulent act and restore the original state.
Related statutes
Article 30 of the National Tax Collection Act (Cancellation and Restoration to Original State)
Cases
2015 Ghana78684 Revocation of Fraudulent Act
Plaintiff
Korea
Defendant
○ ○
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
March 3, 2016
Text
1. As to real estate listed in the separate sheet:
A. The sales contract concluded on May 3, 2013 between the Defendant and ParkA shall be revoked.
나. 피고는 박AA(1966. 6. 2.생)에게 부산지방법원 서울동부지방법원 2013. 6. 5. 접수 제〇○○○○호로 마친 소유권이전등기의 말소등기절차를 이행하라.
2. The costs of lawsuit shall be borne by the defendant.
Cheong-gu Office
The same shall apply to the order.
Reasons
1. Indication of claim;
The reasons for the attached Form shall be as shown in the attached Form.
2. Applicable provisions;
Articles 208(3)1 and 257(1) of the Civil Procedure Act (Judgment without holding any pleadings)