Appropriateness of the assertion that it is not a fraudulent act because it constitutes a bona fide beneficiary

Although it is alleged to the effect that he/she is his/her bona fide beneficiary, the evidence submitted alone is insufficient to acknowledge it, and there is no other evidence to acknowledge it.

Article 30 of the National Tax Collection Act

1. The sales contract concluded on October 17, 2006 between the defendant and ○○ shall be revoked.

2. The defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed by the Busan District Court No. 62387, Oct. 18, 2006, with respect to the real estate stated in the attached list, to 000.

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

The same shall apply to the order.

1. Basic facts

A. From the Busan ○○○○-dong 803-○○○○○○○○○○○○, ○○○ Gameland, the Plaintiff operated the speculative game site under the trade name “○○○○○-dong 803-○○○○○○○○○,” and omitted sales at the time of filing a value-added tax return in 2005 and 1, 2006. Accordingly, the head of the Busan District Tax Office, the Plaintiff’s head of the Busan District Tax Office, notified ○○○ on February 28, 2007, value-added tax of KRW 178,754,950 for the second year of 205 and value-added tax of KRW 45,80 for the first year of 206, respectively, did not pay ○○.

B. On October 17, 2006, 2006, ○○ entered into a sales contract with the Defendant, an external mother, for the real estate listed in the separate sheet (hereinafter “instant real estate”). On October 17, 2006, she entered into a sales contract (hereinafter “instant sales contract”) with the Defendant, an external mother, and completed the registration of ownership transfer to the Defendant on October 18, 2006, under the Busan District Court’s registration and receipt No. 62387, Oct. 18, 2006.

[Ground of recognition] The items of evidence Nos. 1-1, 2, and 2-4, and the purport of the whole pleadings

2. Determination

(a)the existence of preserved body rights;

In principle, a claim that can be protected by a creditor's revocation tool must have arisen before an obligor performs a juristic act for the purpose of property right with the knowledge that it would prejudice the obligee. However, there is a high probability that at the time of the juristic act, there has already been a legal relationship which is the basis of the establishment of the claim, and that at the time of the juristic act, there is a high probability about the creation of the claim in the near future, and in the near future, the claim can also be a preserved claim in the near future. In full view of the facts acknowledged above and the purport of the statement and the whole argument of evidence No. 6, the basic legal relationship of the occurrence of the claim in this case was established by omitting the sales of value-added tax in 2005 and 1, 2006, and it was highly probable that the claim in this case was established based on the above legal relationship in the near future due to the newspaper's report, etc., as well as that there was a high probability that the claim in this case may have been cancelled because it was no possibility.

B. Establishment of fraudulent act

Unless there are special circumstances, the act of 00 ○○, a debtor, selling the instant real estate to the defendant, which is his sole property, constitutes a fraudulent act against the creditor. Thus, the instant sales contract constitutes a fraudulent act as an act detrimental to the plaintiff’s tax claim. Furthermore, considering the circumstances at the time of the instant sales contract as seen earlier, the intention of 00 ○○, the debtor, is recognized as having the intention of

C. Judgment on the defendant's assertion

In regard to this, the defendant alleged to the effect that he is his bona fide beneficiary, but it is not sufficient to recognize the evidence No. 1 only with the statement No. 1, and there is no other evidence to acknowledge it, the above argument cannot be accepted.

D. Sub-determination

Therefore, since the instant sales contract between the Defendant and 000 is a fraudulent act, it is revoked, and the Defendant is obligated to implement the procedure for cancellation registration of ownership transfer registration of the instant real estate to 00 ○○.

3. Conclusion

Therefore, the plaintiffs' claims shall be accepted for the reasons of the reasons and it is so decided as per Disposition.