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Case Number of the immediately preceding lawsuit
Seoul Central District Court 201Kadan400621 ( November 12, 2012)
Title
A lawsuit brought against a delinquent taxpayer after one year from the date on which he/she became aware of his/her fraudulent act is inappropriate.
Summary
It is reasonable to view that there was a lack of joint collateral for capital gains tax claims due to an agreement to sell or cancel gift, and that there was a fraudulent act committed by a delinquent taxpayer with respect to real estate at that time, the lawsuit filed one year after this day is inappropriate.
Cases
2012Na59496 Revocation of Fraudulent Act
Plaintiff and appellant
Korea
Defendant, Appellant
KimAAAA
Judgment of the first instance court
Seoul Central District Court Decision 201Da400621 Decided November 12, 2012
Conclusion of Pleadings
May 2, 2013
Imposition of Judgment
May 21, 2013
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the court of first instance shall be revoked. The sales contract concluded on May 29, 2010 with respect to the Dongsan (hereinafter referred to as the "real estate No. 1 of this case") listed in the attached Table 1 List between the defendant and KimB shall be revoked within the limit of 000 won. The defendant shall pay to the plaintiff 00 won with 5% interest per annum from the day following the date the judgment of this case became final and conclusive to the day of complete payment. The contract for cancellation of the gift termination concluded on June 30, 2010 with respect to the real estate No. 2 of this case as indicated in the attached Table No. 2 List between the defendant and the above KimB (hereinafter referred to as the "real estate No. 2 of this case") shall be revoked. The defendant shall be revoked with respect to the plaintiff 2 of this case. The defendant shall perform the procedure for cancellation registration of the ownership cancellation registration completed on June 30, 2010.
Reasons
1. Quotation of judgment of the first instance;
The reasons why the court should explain this case, and on the 2nd 12th 12th 12th 12th 12th 12th 2th 2th 2th 2th 2th 2th 2th 2th 2000, the "the same day" in the 14-15th 29th 14th 2th 3th 29th 3th 200, the "cancellation of agreement" in the 17th 3th 21th 4th 6th 4th 6th 6th 6th 4th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 4th 10th 6th 6th 10th 6th 10th 6th 6th 4th 6th 6th 10th 6th 6th 6th 10th 6th 6th 4th 6th 10th 6th 4th 6th 6th 6th 4th 6th 6th 6th 3.
2. Conclusion
If so, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.