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(영문) 광주지방법원 2008. 06. 26. 선고 2008가단31367 판결
체납상태에서 유일한 부동산을 사위에게 양도한 행위는 사해행위에 해당됨[국승]
Title

The sole act of transferring real estate in default to a fraud constitutes a fraudulent act.

Summary

In the event that a delinquent taxpayer exceeds his/her obligation, the act of making registration of transfer of ownership to a fraudulent defendant shall be dismissed.

Related statutes

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

Text

1. The sales contract concluded between the defendant and △△△△△ on January 15, 2008 is revoked.

2. The defendant shall execute the procedure for cancellation registration of transfer of ownership, which was completed by the receipt No. 2432 on January 22, 2008, with respect to the above three movables to △△△△△△△△△. 3. The costs of lawsuit are borne by the defendant.

Purport of claim

The same shall apply to the order.

Reasons

1. Indication of claims: To describe the cause of claims as shown in the annexed sheet;

1. The establishment of a tax claim. The non-party △△△△△△△ has reported the transfer income tax after transferring the real estate of 791-15 203, Gangnam-gu, Seoul on May 15, 2003, and reported the transfer income tax by transferring the real estate from the delinquent taxpayer to the ○○○○○○○○○ who purchased the real estate. The transfer price of the delinquent taxpayer and the acquisition price of ○○○○○○○ was different, so notified ○○ Tax Office as the actual family data from △△△△△○ Tax Office. The non-party △△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△△ was notified by double a double contract.

Plaintiff

The amount of tax payable to the non-party in arrears of the △△△△△△△△△ is at the risk of KRW 32,287,970 as of the filing date.

2. Fraudulent act;

The non-party △△△△ shall record in the attached Form, the only property of the non-party △△△ in arrears.

The movable property of this case (hereinafter referred to as "the movable property of this case") shall be assigned to the defendant who is his fraud on January 22, 2008.

○○ District Court ○○○ Registry issued the registration of transfer of ownership with No. 2432

I shall.

3. The intention of an injury.

1) The intention of the non-party delinquent in arrears

The non-party △△△△ has completed the registration of transfer of ownership based on sale to the defendant in order to be exempted from the disposition of seizure, etc. in default, and it is assumed that the non-party △△△△ was aware that the non-party △△△ would prejudice the plaintiff at the time of transferring the real estate to the defendant.

2) Non-party delinquent debtor's insolvency

Nonparty 1 had no property other than the instant real estate at the time of the registration of transfer of ownership of the instant real estate to the Defendant, and thus, is not able to obtain the satisfaction of tax claims.

4. Bad faith of the defendant

The defendant is the fraud of the non-party △△△△, and the non-party △△△ did not have any other property except the real estate in this case, so it should be deemed that the defendant knew of the fact that this act was a fraudulent act at the time of transfer of ownership of the real estate in this case and

5. Conclusion;

In light of the above facts, the act of transfer of ownership of the real estate in this case by Nonparty △△△△ constitutes a fraudulent act committed while knowing that it would prejudice the creditor, and the defendant also was aware of such facts. Thus, as stated in the purport of the claim, the plaintiff was bringing about the claim to cancel the transfer of ownership and seek the cancellation

Site of separate sheet

1. ○○○○○○○○○○-dong 39 Samsung Apartment, 102, and a reinforced concrete mentor;

The apartment of 17th floor of Slive Shelf

1st floor 317.394 square meters and two or seven floors each, 297.792 square meters and 291.378 square meters in an underground room of 291.378 square meters.

(Indication of Land Subject to Site Right)

○○○ also ○○○○ 39 Dong 10737 square meters

(Indication of Section of Exclusive Ownership)

The seventh floor No. 702 Mamena 59.949 square meters

(Indication of Site Right)

28.431/107 of the site ownership shall end.

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