Judgment on Confession (Article 150 of the Civil Procedure Act)

When the parties fail to clearly dispute the facts alleged by the other party in pleadings, the confession judgment (Article 150 of the Civil Procedure Act) shall be deemed to have made a confession.

Article 30 of the National Tax Collection Act

2012 Ghana 2209 Revocation of Fraudulent Act

Korea

KimA

October 9, 2012

October 26, 2012

1. With respect to real estate listed in the separate sheet, and

A. On February 22, 201, between the Defendant and CB (000, CC, 0000, YA), KimD (000, CCl 0000, YE (CC, 0000), and Kim E (00, 000, CC, 0000, and YF (000, CC, 000, CC, 5000, YA) and the Defendant, and the Defendant, and the CF (00, CC, YA, ACT, ACT, 100) cancel the donation agreement concluded on February 222, 201.

B. The defendant implements the procedure for cancellation of ownership transfer registration that was completed on March 2, 2011 pursuant to the receipt No. 2792 on March 2, 201, 197, YB (00, CC, 000, 000, CC, 000, 500, 9000, 2000, 500, and 500, 000, and 10,00,000, in the Chuncheon District Court, Gyeongsung (CC, 00).

2. The costs of the lawsuit are assessed against 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. Judgment deemed to have been rendered for confession;

Article 208(3)2 of the Civil Procedure Act

1. As to the real estate listed in the annex 1 list

A. The donation agreement concluded on February 22, 2011 between Defendant KimA and Nonparty ChoB (CC, 000, 000 in Gangwon-do Crossing-gun), Nonparty GD (CC, 000, 000), Nonparty KimE (CC, 000, 000 in Gangwon-do Crossing-gun, 000), Nonparty KimF (CC, 000, 000), and Nonparty KimF (CC, 000, 000 in Gangwon-do Crossing-gun, 000) is revoked, respectively.

B. Defendant KimA shall implement each of the procedures for the registration of cancellation of ownership transfer registration, which was completed as of March 2, 201 by the Chuncheon District Court Crossing Branch of the Republic of Korea on March 2, 2011, to the Plaintiff.

2. As to the real estate listed in the annex 2 list

A. The donation agreement concluded on February 22, 2011 between Defendant KimA and Nonparty ChoB (CC, 000, 000 in Gangwon-do Crossing-gun), Nonparty GD (CC, 000, 000), Nonparty KimE (CC, 000, 000 in Gangwon-do Crossing-gun, 000), Nonparty KimF (CC, 000, 000), and Nonparty KimF (CC, 000, 000 in Gangwon-do Crossing-gun, 000) is revoked, respectively.

B. Defendant KimA shall implement each of the procedures for the registration of cancellation of ownership transfer registration, which was completed as of March 2, 201 by the Chuncheon District Court Crossing Branch of the Republic of Korea on March 2, 2011, to the Plaintiff.

3. As to the real estate listed in the attached list No. 3

A. The donation agreement concluded on February 22, 2011 between Defendant KimA and Nonparty ChoB (CC, 000, 000 in Gangwon-do Crossing-gun), Nonparty GD (CC, 000, 000), Nonparty KimE (CC, 000, 000 in Gangwon-do Crossing-gun, 000), Nonparty KimF (CC, 000, 000), and Nonparty KimF (CC, 000, 000 in Gangwon-do Crossing-gun, 000) is revoked, respectively.

B. Defendant KimA shall implement each of the procedures for the registration of cancellation of ownership transfer registration, which was completed as of March 2, 201 by the Chuncheon District Court Crossing Branch of the Republic of Korea on March 2, 2011, to the Plaintiff.

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

I request a judgment of "."

Grounds of Claim

1. Formation of tax claims;

On April 23, 2001, Non-party KimK acquired the land located at CCC 000,000,000,0000, and transferred on September 12, 2007, and on May 30, 2008, KimK reported the transfer income tax reduction and exemption on the land on May 30, 2008, but the head of the original tax office under his control of the Plaintiff did not acquire the substitute farmland on January 31, 201, and notified it to KimK as the payment period on January 31, 201.However, as Kim K has become null and void due to the death of January 1, 201, Non-party heir Cho Jong-B, DBD, Kim FD, Kim F, Kim Jong-F, etc. (representative of the heir, representative of the heir, 201.20% of the total inheritance shares of the heir - 30% of the transfer income tax on the 201.20% inheritance shares of the heir.20

(Omission of Statement of Amount in Arrears of Persons Liable for Joint Tax Payment by Foreign Dak KimK)

2. Fraudulent act;

Nonparty B, KimDD, KimE, and KimF on March 2, 2011, on the real estate listed in Appendix 1, 2, and 3 (hereinafter referred to as “the real estate of this case”) owned by the inheritor to the Defendant for the purpose of evading the amount of national tax delinquent on March 2, 2011, he completed the registration of ownership transfer on the ground of donation to the Chuncheon District Court Crossing Branch Office. (No. 3 Evidence 1 to 3 - a certified copy of the register)

3. Formation of preserved claims;

On April 23, 2001, the non-party KimK acquired the land located in the Gangwon-do Crossing-gun Seoul Special Metropolitan City (hereinafter referred to as "the real estate in this case") located inCC, 00, 000, 000, and transferred on September 12, 2007, and thereafter transferred on May 30, 2008, the transfer income tax of the decedent KimK on which the transfer income tax was reported on May 30, 2008, because the obligation to pay taxes was established on November 30, 2007 as stipulated in Article 21 (2) 2 of the Framework Act on National Taxes. Therefore, there is no defect in the establishment of the preserved claim.

4. Reduction and excess of liability property;

At the time of the fraudulent act in this case, as a joint and several tax obligor of the decedent Kim K at the time of the date of the fraudulent act in this case, the active property of ChoB, the tax obligor, and three other persons, i.e., the tax obligor,

(Omission of Debt Excess Review List)

5. The intention of death and the defendant's bad faith.

As the mother of the non-party decedent KimK, the defendant Kim Yong-K's heir status B (ChoK's wife), Kim Yong-K's heir status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status status

6. The date on which he becomes aware of a fraudulent act;

When the capital gains tax notified is delinquent, the head of the original state tax office under the Plaintiff became aware of the fact that on March 8, 2011, he/she inquired about the current status list of the delinquent taxpayer's property and other data about the delinquent taxpayer's property and read the copy of the register of the real estate of this case, and that the ownership transfer registration has been made on the gift basis.

7. Reinstatement; and

In light of the above facts, a donation contract made between the defendant and the ChoB, KimD, KimE, KimF and the defendant on the real estate in this case shall be revoked by fraudulent act. The defendant is obligated to implement the procedure for cancellation registration of transfer of ownership in the name of the defendant, which has been completed for the real estate in this case, as restitution to its original state.