Revocation of Fraudulent Act

Although the Defendant alleged that the instant land was entered into a lawful sales contract from the delinquent and was transferred after payment of the purchase price, the Defendant determined that it was a fraudulent act detrimental to the obligee in light of the developments leading up to

Article 404 of the Civil Act

Daejeon District Court Branch of Daejeon District Court 2017Kadan2557

Korea

aa

April 18, 2018

May 9, 2018

1. Basic facts

(a) BB owns each real estate listed in the separate sheet (hereinafter referred to as the “instant real estate”) and is located therein;

u.c. c. 'C. Architectural Design' is operated under the name of c.c. b.

In the taxable period from 2013 to 2016, a total of at least 4.2 billion won, while running the Indian business.

approximately KRW 1 billion at the time of filing a return on value-added tax and global income tax, even if the release occurred;

was reported as birth.

B. The Daejeon Regional Tax Office selects BB as a person subject to tax investigation and from September 12, 2017 to September 2017

10. By December 25, 100, a personal consolidated investigation was conducted, and such omission was found in the report.bb above.

In the course of the tax investigation, the fact of omission in the above sales was recognized as being investigated three times;

On October 24, 2017, which is the last date of the investigation, finally confirmed the sales amount omitted. Daejeon Regional Bureau

The Director of the Tax Administration shall additionally pay to BB on October 30, 2017 after the result of the above tax investigation.

notice of expected notified tax amount, and thereafter bB shall be the aggregate of the value-added tax and global income tax in arrears.

approximately KRW 1.1 billion was imposed.

C.bb. Sales proceeds with respect to the instant real estate between the Defendant and the Defendant as of August 11, 2017.

The sales contract of KRW 50,000,000 (hereinafter referred to as "the sales contract of this case") was concluded, and tax assistance was made.

On October 24, 2017, the day before the termination date, owned by the Defendant under the receipt of the same day as Daejeon District Court No. 90987.

The registration of transfer of ownership (hereinafter referred to as the "registration of transfer of ownership of this case") was completed.

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[Ground] Each entry of evidence Nos. 1-11 and the purport of the whole pleadings

2. Determination as to the cause of action

(a) The occurrence of obligee's right of revocation;

(i)the existence of preserved claims;

Liability to pay income tax and value-added tax shall expire when the taxable period ends (prepaid income tax prepaid).

Value-added tax for the preliminary return period or for the preliminary return period is terminated;

(C) is abstractly established (Article 21(1)1, 7, 21(2)3 of the Framework Act on National Taxes); and

The tax amount determined in detail by the final return (or preliminary return) shall be determined in accordance with the Framework Act on National Taxes.

Article 1, Article 70 (1) of the Income Tax Act, and Articles 48 and 49 of the Value-Added Tax Act).

Value-added tax and global income tax in arrears by bb as of August 11, 2017, which is the date of the instant sales contract.

such amount has not been specifically determined. However, the obligation to pay the above tax is a taxation.

After the expiration of the period, it was established before December 31, 2016, and was found in the basic facts on the other hand.

BB 3 billion won more than 2/3 of sales accrued between 2013 and 2016

Inasmuch as the Plaintiff and BB were omitted and reported, this case’s sales contract between the Plaintiff and BB

prior to the filing of the global income tax and value-added tax with respect to sales for which such return was omitted.

The state of occurrence of the legal relationship upon which a set-off may have occurred, and the legal relationship as seen above would be based on the above legal relationship

There was a high probability that value-added tax and global income tax will be imposed in the future.

(b) No less than 1.1 billion won to B, as a result of the tax investigation, the probability of the tax investigation is realized.

Since the disposition of imposition of value-added tax and global income tax was rendered, the Plaintiff’s bB’s above disposition

Value taxes and global income taxes claims can be preserved claims by obligee's right of revocation (Supreme Court)

See Supreme Court Decision 2000Da37821 delivered on March 23, 2001, etc.

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(ii) exceed the obligations of BB.

The Plaintiff’s above value-added tax and global income tax claim against BB shall be the sales bank of this case.

the amount of the claim has been specifically determined after the termination, but may become the preserved claim of the obligee's right of revocation.

In addition, in determining whether the sales contract of this case exceeds the obligation of bB at the time of the sales contract of this case, small property

the Plaintiff’s objection is included (see, e.g., Supreme Court Decision 2010Da68084, Jan. 13, 2011).

(b) include the value-added tax and global income tax

between the parties that BB had been in excess of the obligation at the time of the instant sales contract.

there is no dispute.

3) The establishment of fraudulent act

bbb The Plaintiff’s sale of the instant real estate to the Defendant in excess of the obligation

as a means of reducing the property of liability as a joint security of the general creditors including

bb. from 2013 to 2016, more than 3 billion won in sales incurred between 2013 to 2016

bb) with respect to sales omitted as above, taking into account the fact that the Corporation has omitted and reported

The real estate of this case to the defendant with knowledge that the value tax and global income tax may be imposed.

Since it is reasonable to see that sale is made, bB's intention to commit suicide is also recognized.

4) Determination as to the defendant's bona fide defense

The defendant knew that the contract of this case would prejudice the plaintiff as the creditor by the contract of this case.

Although it was alleged that the Defendant did not appear, the evidence alone submitted by the Defendant at the time of the instant sales contract

The defendant's defense is insufficient to acknowledge that it was bona fide and there is no other evidence to acknowledge that it was bona fide.

We do not accept it.

(b) Details on the revocation of fraudulent act and reinstatement;

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Therefore, the sales contract of this case is revoked, and the defendant is restored to the original state to B.B.

The registration procedure for cancellation of transfer of ownership in this case is obligated.

3. Conclusion

If so, the plaintiff's claim is reasonable, and it is decided as per the disposition.

(c)