The voluntary consumption by the representative of a clan of an insolvent clan's compensation constitutes a fraudulent act.

Since the Defendant voluntarily consumeded the land compensation of the clan in the situation where the Defendant is liable for tax liability and inflicted damages equivalent to the same amount on the clan, the Plaintiff can exercise his claim for return of unjust enrichment against the Defendant of the non-party clan in subrogation of the non-party clan who is insolvent.

Article 30 of the National Tax Collection Act (Cancellation of Fraudulent Act and Restoration to Original State)

2013 Gohap25603 Revocation of fraudulent act

Korea

○ ○

October 25, 2013

November 6, 2013

1. The Defendant shall pay to the Plaintiff 20% interest per annum from June 14, 2013 to the day of complete payment.

2. The costs of the lawsuit are assessed against the defendant.

3. Paragraph 1 can be provisionally executed.

Cheong-gu Office

The same shall apply to the order.

1. Basic facts

A. On February 20, 2007, the ownership transfer registration was completed in the name of ○○ Corporation on the ground of land expropriation on February 2, 2007 with respect to 11,405 square meters of OO-type OO-type O-Gun 00 forest land (the administrative jurisdiction is changed to 11,405 square meters of O-type O-type 00 forest land at present, OO-type 11,405 square meters; hereinafter referred to as "the land in this case"). On January 17, 2007, the defendant received OO-O-O-O (hereinafter referred to as "the compensation in this case").

B. As the non-party clan did not report the capital gains tax due to the expropriation of the land of this case, on July 1, 2010, the director of the tax office affiliated with the plaintiff notified the non-party clan of the amount of tax determined as the capital gains tax for the land of this case by July 31, 2010, which was the payment deadline for the non-party clan, that the sum of the amount of tax determined as the capital gains tax for the land of this case, the members of the non-party clan, the members of the non-party headquarters, and the members of the non-party additional tax for unfaithful return (hereinafter

C. However, as the non-party clan did not pay the transfer income tax of this case after the lapse of July 31, 2010, the tax claim of the non-party clans including the additional dues and the increased additional dues for arrears at the time of the filing of the instant lawsuit, and the non-party clans currently have no property.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 11 (including virtual numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Judgment on the plaintiff's subrogation claim

(a) the necessity of preservation claims and conservation;

The plaintiff's taxation claim against the non-party to the non-party clan, and the fact that the non-party's clan is insolvent is recognized as above. Therefore, the existence of the preserved claim and the necessity of the preservation is recognized in the creditor's subrogation claim against the defendant.

(b) the existence of subrogation claims

1) Parties’ assertion

The plaintiff, although the compensation of this case should be reverted to the non-party clan, since the defendant voluntarily consumeds the non-party clan after receiving the compensation of this case as the representative of the non-party clan, such as returning it to the non-party clan or using it for purchasing the real estate owned by the non-party clan without using it for purchasing the real estate owned by the non-party clan, the defendant obtained the profits equivalent to the non-indicted OO members without any legal ground, and therefore the defendant asserts to the purport that he

The defendant asserts that part of the compensation of this case was distributed to the clan members of the non-party clan, and the remaining money was used as the fund to purchase the real estate owned by the non-party clan.

2) Determination

In light of the following circumstances acknowledged by the court below, i.e., ① it appears that the non-party clan had not acquired property, such as real estate, in the name of the non-party clan from the expropriation of the land of this case to the present day, and ② the defendant did not submit any data that corresponds to the argument that the non-party clan distributed the compensation of this case to the non-party clan members or used it for purchasing the real estate owned by the clan even at the time of the closing of argument of this case, the defendant appears to have obtained profits equivalent to the compensation of this case from the ○○ Corporation and suffered losses equivalent to the amount of the compensation of this case from the non-party clan. Ultimately, the plaintiff can exercise his right to return unjust enrichment against the non-party clan by subrogation of the non-party clan which is insolvent as the creditor of the non-party clan. Accordingly, the defendant is obligated to pay damages for delay at the rate of 20% per annum from June 14, 2013 to the day following the delivery of the copy of the complaint of this case as the plaintiff sought sought.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition.