The meaning of five years from the date of the legal act in a lawsuit seeking cancellation of a fraudulent act;

The date on which such fraudulent act was actually committed shall be determined as the standard, except in other special circumstances, whether such fraudulent act was actually committed based on the date on which the grounds for registration on the register, which appears to be based on the instrument, was determined as the date on which such fraudulent act was actually committed.

Article 30 of the National Tax Collection Act

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

A sales contract concluded on January 10, 200 with respect to each real estate listed in the separate sheet between the defendant and the lawsuit shall be revoked. The defendant will implement the procedure for ownership transfer registration for each real estate listed in the separate sheet to ○○ by reason of the restoration of the authentic name.

1.The parties' arguments

A. The plaintiff's assertion

(1) Around 2000, the director of the Gangnam-gu Tax Office under the Plaintiff notified that the non-party company would pay the tax amount of KRW 16,020,779,930 (196 - 1997 on the date of the establishment of the tax liability), including the corporate tax, etc. for the year 1994, which was the representative director of the non-party company (hereinafter referred to as the "non-party company"), but the non-party company did not pay the tax amount of KRW 28,304,116,050, including the additional dues, is overdue.

(2) While the taxation claims have been established as above, the title transfer registration (hereinafter “the ownership transfer registration of this case”) was completed in the name of the defendant on the grounds of sale on January 10, 2000 on each real estate listed in the separate sheet on May 11, 2005 (hereinafter “each land of this case”) with respect to each real estate (hereinafter “each land of this case”) in excess of the debt. As such, the above disposal disposition of this case was insufficient in the joint security of the general creditor including the plaintiff, or there was a lack of joint security in the state of shortage.

(3) Therefore, the sales contract between Lee ○ and the Defendant constitutes a fraudulent act, and thus, the instant lawsuit seeking restitution along with its revocation.

B. Defendant’s assertion

Since the period of filing a lawsuit in this case has expired, the lawsuit in this case must be dismissed, and each of the instant real estate disposal acts in this case in this case does not constitute fraudulent act in this case.

2. Determination (the intention of the filing period);

A lawsuit for revocation of a fraudulent act shall be instituted within five years from the date of the juristic act, and "the date of the legal act which serves as the basis for the period for filing the lawsuit" means the date on which the juristic act corresponding to the fraudulent act was actually committed (Supreme Court Decision 2001Da73138, 73145 Decided July 26, 2002), and the date on which the juristic act corresponding to the fraudulent act was actually committed should be determined as the basis for the date on which the juristic act was actually committed. However, barring any special circumstances, it is inevitable to determine whether such fraudulent act was actually committed, focusing on the date on which the grounds for registration on the register which appears to be based on the disposal document was based (Supreme Court Decision 2002Da41589 Decided November 8, 2002).

In the instant case, comprehensively taking account of the purport of the entire arguments in the statement Nos. 1, 4, 8, and 4-1 and 2 of this case, this case’s ownership transfer registration of 00 square meters of 00 square meters of 000 square meters of 000 square meters of 000 square meters of 000 square meters of 100,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00,00,00.

3. Conclusion

Therefore, we decide to dismiss the lawsuit of this case and decide as per Disposition.