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Title
If a defaulted taxpayer does a legal act for the sole purpose of evading the collection of national taxes;
Summary
(Judgment without Oral Proceedings) If, at the time of executing disposition on default, a taxpayer does a legal act for the sole purpose of avoiding any collection of national taxes, the tax official may request the court to cancel the fraudulent act and reinstate the original state.
Related statutes
Article 30 of the National Tax Collection Act: Revocation and Restoration of Fraudulent Act
Cases
2016 Ghana 59531 Revocation of Fraudulent Act
Plaintiff
Korea
Defendant
AA
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
October 26, 2016
Text
1. For each real estate listed in the separate sheet:
A. The contract of gift concluded on October 13, 2015 between the Defendant and BB is revoked.
B. On October 22, 2015, the Defendant shall implement the procedure for registration of cancellation of ownership transfer registration completed by the ○○○○○○○○○○○○○ on October 22, 2015 with BB.
2. The costs of the lawsuit are assessed against the defendant.
Cheong-gu Office
The same shall apply to the order.
Reasons
1. Indication of claim;
The reasons for the attached Form shall be as shown in the attached Form.
2. Judgment without holding any pleadings;
Articles 208(3)1 and 257 of the Civil Procedure Act