act of transferring real property, which is the sole property of the

In the near future, the real estate of this case, which is one of the only property of the claimant, was sold to the defendant, who is the same living together with the defendant under the presumption that he will be liable to pay capital gains tax for the plaintiff, and it constitutes a fraudulent act as an act to reduce the general creditor's liability property against the plaintiff, etc., and it is presumed that the delinquent taxpayer and the defendant'

2014 Ghana 5137929 Revocation of Fraudulent Act

Korea

OraA

Pleadings without Oral Proceedings

August 21, 2012

1. The sales contract concluded on August 18, 2009 between Defendant A and Nonparty B with respect to the share of real estate recorded in the separate sheet shall be revoked.

2. The defendant will implement the registration procedure for cancellation of the transfer registration of shares that was completed on August 21, 2009 by the receipt No. 34027 on August 21, 2009 with respect to the share of the above real estate to the OB.

3. The costs of lawsuit shall be borne by the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

2. Applicable provisions of Acts: Article 208 (3) 1 of the Civil Procedure Act;

1. Formation of secured claims;

(a) Circumstances of taxation;

1) On June 15, 2009, Nonparty B transferred the land and building “O-dong 169-8, Gyeonggi-do O-gu O-dong O-dong 169-8” and reported capital gains tax without reporting it, and the vice-head of the tax office under the Plaintiff’s control notified o-won of capital gains tax by the payment deadline on April 2, 2012.

2) On July 27, 2009, Nonparty B notified Non-party B of the capital gains taxO on February 22, 2010 by the due date for payment after the transfer of the land and building “OO-dong No. 349-1 No. 301, 1, 349-1, 301, 1, 2000, and the director of the tax office affiliated with the Plaintiff.

3) On April 16, 2012, Nonparty B notified Nonparty B of the under-reported global income tax for the amount of under-reported global income tax for the year 2008.

The amount in arrears of OB, which is the preserved bond as of the filing of the lawsuit, shall be specified as the following:

on May 29, 2014, the present national tax (unit in arrears: source) of the OB.

Items of Taxation

Reversion

Date of Notification

Deadline for payment

Notice Tax Amount

Amount in arrears

Establishment of Liability for Tax Payment

Transfer

Income tax

209

January 1, 2012

April 2, 2012

O

O

June 30, 2009

Transfer

Income tax

209

December 11, 2009

February 22, 2010

O

O

July 31, 2009

General

Income tax

208

February 10, 2012

April 16, 2012

O

O

December 31, 2008

Total

O

O

B. Establishment of preserved claims

After the date of the instant fraudulent act, the notice of national tax against OB could be the preserved claim against the right to revoke the fraudulent act in accordance with the following legal principles.

“The claim protected by the obligee’s right of revocation is, in principle, arising prior to the commission of an act that may be viewed as a fraudulent act. However, there is high probability that at the time of a fraudulent act, the legal relationship, which serves as the basis of the establishment of the claim, has already occurred, and that, in the near future, the establishment of the claim is likely to be based on such legal relationship in the near future. In the event that a claim is established in the near future, the claim may also become a preserved claim, and the legal relationship, which is the basis of the establishment of the claim, is not limited to the legal relationship under an agreement between the parties, but shall be deemed to include the quasi-legal relationship, fact-finding, etc. with the probability of the establishment of the claim.”

According to the above legal principles, the above national tax has already been established as a national tax on the date of the fraudulent act of this case prior to the date of the fraudulent act by which the liability to pay taxes was established, and thus, there was a high probability that the national tax of this case may occur and the actual national tax notice was given on the basis thereof. Therefore, there is no defect that the national tax of this case becomes the preserved claim.

2. Occurrence of fraudulent act;

The non-party B made a registration of ownership transfer in the name of the defendant on the ground of the transaction No. 34027 of August 18, 2009 with respect to the real estate listed in the Attachment List, which is his own real estate (hereinafter referred to as "the real estate of this case"), on August 18, 2009, to the competent registry office of the Daejeon District Court. (A Certificate No. 2 of this case, the copy of the register of the real estate of this case, the No. 3 No.

3. The intention of an injury.

The non-party B knew that a large amount of national taxes will be notified in connection with the transfer of real estate, and knew that the plaintiff would be able to avoid the disposition for arrears such as seizure, etc., and known that the real estate in this case was transferred to the defendant.

4. Bad faith of the defendant

The defendant is aware of the transfer of the real estate in this case to the plaintiff at the time of the transfer of the ownership of the real estate in this case due to the birth of the non-party B. It should be viewed that he knew of the transfer of the real estate in this case to the non-party B in order to avoid the debt excess of punishment and the disposition on default. (A evidence No. 3 and the data list on the property of the non-party B, and the family relation certificate

(1) at the time of the fraudulent act, whether the liabilities of the B are in excess of the liabilities of the B

Types

Details

Value;

Method of Proof

Active Property

Real estate

List of Real Estate

o

A No. 2

Real estate

Gyeonggi Masan 331 Real Estate

o

A No. 5

Sub-committees

o

Petty Property

Tax Liabilities

Notice of Capital Gains Tax Amount

o

Gap evidence 1-1

Tax Liabilities

Notice of Capital Gains Tax Amount

o

Gap evidence 1-2

Tax Liabilities

Notice of Global Income Tax Amount

o

Gap evidence 1-3

Retroactive mortgage obligations

Gyeonggi Masan 331 Real Estate

o

A No. 5

Sub-committees

o

Fraudulent Act

Real estate

List of Real Estate

o

A No. 2

Excess of Debt

⧍ OOO,

5. Acknowledgement of a fraudulent act.

As such, the fact that the real estate in this case was registered under the name of the defendant was known only after the copy of the register was collected on April 18, 2014 to review the property status of the non-party B for the settlement of national taxes in arrears.

6. Conclusion

In light of the above facts, the sales contract on the real estate of this case between the non-party BB and the defendant was concluded with the knowledge that the non-party B would be exempted from the disposition on default of national taxes imposed by the director of the tax office affiliated with the plaintiff, and the defendant also knew the facts. Thus, the defendant sought revocation of the objection pursuant to Article 30 of the National Tax Collection Act and Article 406 of the Civil Act, and the defendant is obligated to implement the procedure for the cancellation of registration of cancellation of ownership transfer registration under the name of the defendant for the real estate of this case as restitution to the plaintiff. Thus, the plaintiff is entitled to claim restitution of ownership in the name of