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(영문) 대법원 2018. 01. 26. 선고 2017다289774 판결
(심리불속행) 체납자가 고액의 세금이 부과될 것을 알고 미리 사위에게 부동산을 매매한 행위는 사해행위에 해당함.[국승]
Case Number of the immediately preceding lawsuit

Changwon District Court-2016-B-60130 ( November 14, 2017)

Title

The act of selling and selling real estate in advance to a fraudulent person with knowledge that a delinquent taxpayer would be subject to a high-amount tax amount constitutes a fraudulent act.

Summary

(C) The act of transferring the ownership of real estate in the form of a sale to a fraudulent party with the knowledge that the delinquent is liable to pay a high amount of tax, constitutes a fraudulent act.

Related statutes

Article 30 of the National Tax Collection Act

Cases

Supreme Court Decision 2017Da28974 Decided Fraudulent Act

Plaintiff-Appellee

Korea

Defendant-Appellant

Park AA

Judgment of the lower court

Changwon District Court Decision 2016Na60130 Decided November 14, 2017

Imposition of Judgment

January 26, 2018

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

The appeal is dismissed in accordance with Article 429 of the Civil Procedure Act and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, since the petition of appeal filed by the defendant does not contain any statement in the grounds of appeal, and is not filed within the statutory period. It is so decided as per Disposition by the assent of all participating

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