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(영문) 인천지방법원 2006. 10. 25. 선고 2006가단97022 판결
사해행위취소[국승]
Title

Revocation of Fraudulent Act

Summary

The gift of real estate to the defendant who intends to evade the disposition on default by the plaintiff (State) constitutes a fraudulent act.

Related statutes

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

Text

1. The contract of donation concluded on March 14, 2006 between the defendant and Park ○○ shall be revoked with respect to 2/12 of each of the real estates listed in the separate sheet.

2. On March 23, 2006, the Defendant implemented the procedure for registration of cancellation of ownership transfer registration, which was completed by ○○○○○○○○○○ on March 23, 2006, with respect to two-halfs of each of the real estates listed in the separate sheet with respect to each of the real estates listed 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.

Reasons

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

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

Cheongwon of the Gu

1. Formation of secured claims;

The head of the ○○ Tax Office under the Plaintiff-affiliated Tax Office operated the ○○ Club and reported without reporting the special consumption tax, which belongs to January 2006, as listed below, but did not pay it until the day of filing the lawsuit.

(unit:,000 won)

Items of Taxation

Date of Notice

Deadline for payment

guidance.

Principal Tax

Education Tax

Additional Dues

Jinay

relevant documentary evidence

Special consumption tax

206.05.01

206.05.31

17,379

12,855

3,823

700

'06.01 Reversions

A 1-1

Business Income Tax

206.04.12

206.05.31

2,301

2,208

-

92

'05.12 Reversions

A1-2

Special consumption tax

206.03.03

206.031

3,000

2,121

693

182

'05.12 Reversions

A1-3

Special consumption tax

206.02.02

206.028

1,674

922

631

120

‘05.11 Reversion in November.

A1-4

Value-added Tax

206.03.10

206.031

3,660

3,513

147

'05.07 Reversions

A 1-5

Value-added Tax

206.04.03

206.04.25

1,827

1,733

93

'06.01 Reversions

guidance.

5,147

1,337

2. Occurrence of a fraudulent act;

On March 14, 2006, Nonparty 1 donated 2/12 of the shares in the real estate recorded in the attached list to the Defendant, who was gathered by ○○○○○○○○○○○ and the Defendant, for the purpose of evading the scheduled tax as above, and completed the registration of ownership transfer in the name of the Defendant.

3. The intention of an injury.

The non-party 1, who closed his business on May 17, 2006, reported without a special consumption tax, etc. for the special consumption tax for January 2006, and the non-party 1, who anticipated in advance the notification of a resolution of deferred correction and the disposition for arrears, such as the seizure of property and the public auction, etc., should be made to the defendant. The non-party 1, who completed the registration of the transfer of ownership for 2/12 of the shares in the attached list, led to the situation in which the plaintiff cannot obtain the satisfaction of tax claims.

4. Bad faith of the defendant

Nonparty 2 and the Defendant related to the mother and child, knowing that this share transfer constitutes a fraudulent act, acquired ownership by completing the registration of ownership transfer in his own name, 2/12 of the shares of the real estate recorded in the attached list.

Therefore, the defendant's act is likely to acquire the above real estate in bad faith for the purpose of undermining the plaintiff's right to the seizable real estate which the plaintiff had against Park ○○.

5. Conclusion

Therefore, the plaintiff needs to cancel the entire act of donation of 2/12 of the shares in the attached list for the preservation of the above bonds, and accordingly, the plaintiff sought to cancel the registration of transfer of ownership which the defendant acquired in bad faith and sought to recover ownership in the name of Park Jong-○ of the above non-party.

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