Suwon District Court-2014-Ba-516877 ( October 25, 2015)

Any donation made by the apartment sale price in the name of the spouse shall be subject to revocation of the fraudulent act.

Since the delinquent taxpayer's excess of his/her liability deepens by remitting money to his/her spouse according to the donation contract in excess of his/her liability, it constitutes fraudulent act, the defendant is liable to compensate for the value

Article 30 of the National Tax Collection Act (Cancellation of Fraudulent Acts and Restoration to Original State)

2015Na34069 Revocation of Fraudulent Act

Korea

AA

May 4, 2016

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

A contract for each gift of KRW 10,000,000, which was concluded on February 1, 2011 between the Defendant and B; KRW 25,000,000; KRW 60,00,000, which was concluded on March 15, 201; and KRW 10,000,000, which was concluded on April 222, 2011; and the Defendant shall pay to the Plaintiff 95,00,000,000; and the Defendant shall pay to the Plaintiff 5% interest per annum from the day following the date of the final judgment of this case to the day of full payment.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus, citing this as it is in accordance with Article 420 of the Civil Procedure Act.

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.