Whether a delinquent taxpayer is subject to revocation of fraudulent act if he/she donated to him/her.

National taxes are subject to revocation of fraudulent act if the only real estate is donated to anyone or person in default of global income tax, etc.

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

§ 406. Revocation of Civil Code

1. The contract of donation concluded on October 00, 200 between the defendant and Kim 00 shall be revoked.

2. The defendant will implement to Kim 00 the procedure for registration of cancellation of ownership transfer registration completed on October 00, 200 by receipt No. 0000 on the real estate stated in the separate sheet.

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

Purport of Claim

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment without holding any pleadings (Articles 208 (3) 1 and 257 (1) of the Civil Procedure Act);

Grounds for Claim

1. 피고와 소외 김ㅇㅇ의 관계

피고는 소외 국세체납자 김ㅇㅇ(이하 '소외인'이라 합니다)의 누나 입니다. (갑 제5호증 '호적등본')

2. Formation of a taxation claim which is a preserved claim;

가. 소외인은 20**. **. **.부터 20**. **. **.까지 ㅇㅇ광역시 ㅇㅇ구 ㅇㅇ동 ㅇㅇ번지에서 'ㅇㅇㅇㅇ'라는 상호로 재료 도매업을 운영하던 자 입니다.

나. 소외인은 위 사업의 운영과 관련하여 2000년 제1기 부가가치세 확정신고후 자진납부 하지 않아 원고 산하 ㅇㅇ세무서장이 2000. 0. 00.을 납부기한으로 부가가치세 00,000,000원을 고지하였으며, 또한 2000년 귀속 종합소득세 신고후 자진납부 하지 않아 원고 산하 ㅇㅇ세무서장이 2000. 0. 00.을 납부기한으로 종합소득세 00,000,000원을 고지하였으나 납부하지 아니하는 등 현재까지 체납된 국세가 가산금을 포함하여 0건에 00,000,000원에 이르고 있습니다.

3. Fraudulent act;

In relation to the operation of the above business, the non-party did not pay the value-added tax for the first time in 2000 on October 0, 2000. In addition, when the comprehensive income tax for the year 2000 was not paid after the return on October 00, 2000 and the non-party did not pay national tax due to the notice of tax payment without payment, the non-party's disposition on default was executed on the non-party's property, and in order to avoid this, it is predicted that the non-party's disposition on default should be executed on the non-party's property, who is the non-party's property, and the non-party's non-party's non-party's non-party's property (hereinafter referred to as the "real property of this case"). The transfer registration on October 00, 200 on the ground of the donation contract on October 00, 200 does not pay the national tax to him, and thus,

4. Intention and bad faith of the defendant;

At the time of the transfer of the instant real estate, which is the only property owned by the Nonparty, due to the gift to the Defendant, under high probability that a large amount of national tax would be notified in the near future when the liability for tax payment was established, the Nonparty was aware of the Plaintiff as the tax payer. The Defendant should be deemed to have known the fact that the transfer was a fraudulent act, and that the Nonparty was aware of the intention of the Nonparty’s deception.

5. Whether the pertinent real estate is a well-grounded property

After the head of ○○ Tax Office under the Plaintiff’s control investigates the property of the Nonparty for the purpose of the disposition on default, the real estate in this case is the only property of the Nonparty as shown in the report on the status of the attached property, etc.

6. The date on which he becomes aware of a fraudulent act;

The plaintiff was issued on October 00, 200 and became aware of the fraudulent act of this case in order to execute the disposition on default against the non-party that the real estate of this case was registered in the name of the defendant.

7. Conclusion

The Nonparty’s act of making the ownership transfer registration to the Defendant on the instant real estate on the grounds of donation, based on the presumption of fact, constitutes a fraudulent act, which is an act of knowing that it would prejudice the Plaintiff, a creditor, in order to evade the Nonparty’s tax liability.

In accordance with Article 406 of the Civil Act and Article 30 of the National Tax Collection Act, the plaintiff has reached the claim as stated in this action.