Whether registration of the establishment of a mortgage on the sole property of a delinquent taxpayer constitutes a fraudulent act

Since it was highly probable that national tax claims will be established in the near future, and its probability has been realized and the bonds have been established, making the sole property of the delinquent taxpayer to a person with a special relationship constitutes a fraudulent act that reduces the creditor's joint security.

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

1. The contract to establish a mortgage on February 11, 2006 between the defendant and the non-party ○○○ shall be revoked.

2. The defendant will implement the procedure for the cancellation registration of the registration of the establishment of collateral security, which was made on December 12, 2006 by the ○○○ District Court ○○○○○○ Branch ○○○ Branch ○○○ Branch ○○○ Branch ○○ Branch ○○ Branch ○00 on the real estate

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

Cheong-gu Office

The same shall apply to the order.

1. The basis for the request;

A. Nonparty ○○○ operated the game room business with the trade name called ○○ Computer.

B. On December 8, 2006, the Plaintiff notified the above ○○○○○ of the explanation of taxation data and the guidance for attendance on the ground that the above ○○○○ omitted sales of value-added tax, for the assessment of value-added tax amounting to KRW 337,693,210.

C. On December 11, 2006, 2006, the above ○○○○ District Court concluded a mortgage contract with a maximum debt amount of KRW 200,000,000 with respect to the real estate stated in the attachment, which is the only property of the above ○○○○○○○○○○○○○○○○○○○○○○○○○○ Office on December 12, 2006, and completed the registration of creation of collateral security on December 12, 2006 with regard to the real estate stated in the attachment.

D. After doing so, the Defendant issued a decision to correct the value-added tax of KRW 337,693,210 on the above ○○○○.

2. Determination as to the establishment of speculative acts

As seen above, the above taxation claim occurred at the time of establishing a mortgage agreement on the attached property recorded in the separate sheet, and there was a high probability that the claim will be established on the basis of the above legal relationship in the near future. The probability of realizing the claim in the near future was actually established, and thus, the claim can be protected by the creditor's right of revocation. The above ○○○ concluded a mortgage agreement on the only real estate in the absence of any other property other than the real estate recorded in the separate sheet and completed the registration of creation of a mortgage, and thus, the above act is a fraudulent act that reduces the creditor's joint security.

3. Conclusion

Therefore, the plaintiff's claim is accepted.