A contract establishing a provisional registration which is concluded with the knowledge that a tax payer will be exempted from a disposition for arrears;

The reservation for transfer of ownership shall be cancelled by a contract establishing a provisional registration for transfer of ownership, which is concluded with the knowledge that the taxation right holder would be exempted from the disposition for arrears, and the procedure for cancellation registration shall be

2012 Ghana 12421 Revocation of fraudulent act

Korea

Park AA

Pleadings without Oral Proceedings

November 29, 2012

1. The purchase and sale reservation entered into on November 3, 2010 with respect to each real estate listed in the separate sheet between the defendant and leB shall be revoked.

2. The Defendant will implement the procedure for registration cancellation of the provisional right to claim ownership transfer, which was completed on November 3, 2010 as the receipt No. 39957, with respect to each real estate listed in the attached list of real estate by Suwon District Court in Suwon District Court.

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

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Article 208 (3) 1 of the Civil Procedure Act.

Grounds of Claim

1. Formation of preserved claims;

(a) Circumstances of taxation;

The head of Echeon Tax Office under the Plaintiff notified the following value-added tax and comprehensive income tax not paid in connection with DD construction operated by Nonparty HaB (*************, OO Ri 000, OO of the SO of the SO of Gyeonggi-do), but Nonparty HaB did not pay it until the date of the institution of the lawsuit (No. 1 to 5).

Details of arrears;

(Exemption of Details of postal payments in arrears)

B. Establishment of preserved claims

After the date of establishment of the taxation claim against the non-party leB, the national tax of this case can be the preserved claim against the right to cancel the fraudulent act in accordance with the following legal principles.

『채권자취소권에 의하여 보호될 수 있는 채권은 원칙적으로 채무자가 채권자를 해함을 알고 재산권을 목적으로 한 법률행위를 하기 전에 발생된 것이어야 하지만, 그 법률행위 당시에 이미 채권 성립의 기초가 되는 법률관계가 성립되어 있고, 가까운 장래에 그 법률관계에 기하여 채권이 발생하리라는 점에 대한 고도의 개연성이 있으며, 실제로 가까운 장래에 그 개연성이 현실화되어 채권이 발생한 경우에는, 그 채권도 채권자취소권의 피보전채권이 될 수 있다』(대법원 2001. 3. 23. 선고 2000다37821 판결, 2002. 11. 26. 선고 2000다64038 판결 등)위 법리에 따라 이 사건 사실관계를 보면 이 사건 부가가치세 및 종합소득세는 과세기간이 종료한 후 자진신고・납부하는 국세로서, 소외 윤BB이 운영하던 DDDD건설의 매출・매입 내역을 살펴보면 2010년 2기 귀속 매출 0000원 가량, 매입 0000원 가량으로 이를 근거로 부가가치세 0000원 가량이 2011. 3. 31. 납부기한으로 고지된 것을 알 수 있으며, 매출 0000원 가량 중 과반을 차지하는 0000원 가량의 매출이 사해행위일 이전인 2010년 7월〜10월 사이에 발생한 점을 세금계산서 및 국세청 전산자료에 의해 확인할 수 있는 바 이 사건 사해행위일 이전에 이미 조세채권 성립의 과세요건이 되는 법률관계가 형성되어 있어 이 사건 국세가 발생할 개연성이 매우 높았고 이에 근거하여 현실적으로 국세 고지가 이루어졌으므로 이 사건 국세가 피보전채권이 되는데 아무런 하자가 없습니다.(갑 제2호증 1내지4)

2. Occurrence of fraudulent act;

On November 3, 2010, 3957 of the receipt of No. 39957 on November 3, 2010, Nonparty HaB made a registration of the right to request transfer of ownership in the name of Defendant ParkB on the real estate listed in the attached list 1 (hereinafter “instant real estate”). (No. 3 through No. 4)

3. The intention of an injury.

Nonparty B was aware that, after the occurrence of the legal relationship which is a taxation requirement, the national tax would be imposed in the near future on the basis thereof, and that the Plaintiff would be exempted from the execution of the disposition for arrears, such as attachment, etc. accordingly, he would have made a provisional registration for the purchase and sale of the real estate in this case under the name of the Defendant.

4. Excess of debts;

At the time the Defendant and Nonparty B established the provisional registration right to the instant real estate, the active property of Nonparty B, including the real estate other than the instant real estate, is KRW 000,000, which is assessed by the officially assessed value, etc., including the real estate price, as shown in the attached Table 2; the negative property is KRW 000,000, in total, of the amount of the collateral collateral obligation to the OF established on certain real estate, as shown in the attached Table 2, and the amount of national tax in arrears (based on the notified tax amount); and Nonparty B created the provisional registration right to the instant real estate, which is not equivalent to the personal property, thereby bringing about a state of insolvency on its own by setting the provisional registration right to the instant real estate in the name of the Defendant.

5. Reasons deemed as a false contract with the defendant in bad faith and conspiracy;

The defendant can be presumed to have conspired with the non-party YB's mother to be a false contract. On November 8, 2011, the Jungbu District Tax Office's Disciplinary Tax Office's request for submission of documents related to the provisional registration, which was sent to the defendant YB's request for submission of documents related to the provisional registration, although the documents related to the provisional registration were verified by the non-party YB's financial transaction, it is impossible to confirm the contents of the deposit and the delinquent amount under the name of the defendant YB's name, and considering that the defendant and the non-party YB were living together in the real estate for one year and six months before the statutory due date of national tax, the provisional registration contract can be presumed to have been concluded with the non-party 1 to be a false contract to avoid the creditor's disposition on default, and the defendant should be deemed to have established the non-party 7's intent to establish the non-party YB's right to the non-party 1's own property (the non-party 3's right to the non-party 1's own property).

6. Acknowledgement of a fraudulent act;

On October 10, 201, the fact that the provisional registration for the right to claim ownership transfer was made in the name of the defendant on the instant real estate was known after perusal of the copy of the instant real estate based on the property status of Nonparty leB on the basis of the property status of Nonparty 1B to adjust national taxes in arrears.

7. Conclusion

In light of the above facts, the provisional registration contract on the real estate of this case between the non-party leB and the defendant was concluded with the knowledge that it would prejudice the taxation right holder in order to be exempted from the disposition of default on national taxes imposed by the director of the tax office. Thus, the defendant also sought revocation of the objection under Article 30 of the National Tax Collection Act and Article 406 of the Civil Act, and the defendant is obliged to restore the real estate of this case to its original state to the plaintiff to its original state, and thus, the defendant is obliged to implement the procedure of cancellation of the registration. Therefore, the defendant's right to claim transfer of ownership