The transfer price of the land to be exempted from the disposition on default is a fraudulent act if the transfer price is deposited into the bank account of the defendant.

It is anticipated that high capital gains tax will be imposed upon the transfer of land, and that the act of depositing the transfer price to the bank account by the defendant to the defendant is a fraudulent act with the knowledge that it would prejudice the plaintiff who is the tax authority to be exempted from the disposition on default of national taxes due to seizure, etc.

Article 30 of the National Tax Collection Act

2012 Gohap 10259 Revocation of Fraudulent Act

Korea

Park AA

Pleadings without Oral Proceedings

July 20, 2012

1. The contract of donation concluded on October 26, 2009 between the defendant and the non-party KimB with respect to the transfer proceeds deposited to Park Park in the attached Form of Cash Donation shall be revoked.

2. The defendant shall pay to the plaintiff 00 won with 5% interest per annum from the day following the day this judgment became final and conclusive to the day of complete payment.

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

The same shall apply to the order.

1. Indication of claims: To be as specified in attached Form 1;

2. Applicable provisions of Acts: Article 208 (3) 1 of the Civil Procedure Act;

Grounds of Claim

1. Regarding the details of arrears against Nonparty KimB and the establishment of the Plaintiff’s preserved claim

(a) Details of imposition of the national taxes and details of arrears;

The director of the National Tax Service under the plaintiff's jurisdiction sold and purchased land of 000 U.S. O. O. 00 U.S., Y., Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-do, and notified 00 won because he did not report capital gains, but national taxes are in arrears as of the date of the filing of the lawsuit as follows:

B. Establishment of preserved claims

Although tax claims have not yet been established at the time of the fraudulent act, there had already been legal relations that form the basis of the establishment of claims on October 1, 2009, and there was a high probability that taxes should be imposed on the basis of such legal relations. In fact, the probability was realized and the national taxes were notified on February 28, 2012 due to the establishment of the tax claim on February 28, 2012, it can become the preserved claim of the obligee's right of revocation.

(c) Evidence of subparagraph 3 of the same Article;

2. As to the debtor's fraudulent act and excess of his liability

(a) The debtor's fraudulent act;

The debtor, on October 26, 200 ( October 01, 2009 on the date of registration), transferred 000 won to KimCC and KimD on the land (hereinafter referred to as "the real estate of this case") No. 000 U.S. O. O. O. 00 in Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-do, Chungcheongnam-do, and the debtor deposited 00 won out of 00 won in the AFF's Agricultural Cooperative account, and the debtor reduced the creditor's ability to repay the claims to be preserved. (No. 1, No. 3, and No. 5)

(b) Debt excess;

At the time of the fraudulent act, there were 00 won of the house price of No. 2201, 1 parcel No. 2, 000, 000, 1 parcel No. 1, Chungcheongnam-do, Chungcheongnam-do, Chungcheongnam-do, Chungcheongnam-do, Chungcheongnam-do, and the passive property has been in a state where it is impossible to satisfy the creditor in excess of the active property as the passive property exceeds the active property of No. 2201, 1 parcel No. 2200, 1, 2200, 1 parcel No. 2200, 1 parcel No. 2200.

3. The doctor of the private will;

The debtor shall file a non-report on the transfer income tax belonging to 209, expect the notice of the large amount of national tax issued by the director of the Incheon District Tax Office under the plaintiff's control, and deposit 000 won into the defendant's account in order to avoid financial tracking, and the defendant shall be aware of the fact as the debtor's grandchildren, and the debtor's and the defendant's aforementioned fraudulent act results in a situation in which the plaintiff who is a tax claim holder cannot obtain the satisfaction of the tax claim (No. 4 and No. 4-1).

4. On the day when he became aware of the cause of revocation of the fraudulent act

On March 15, 2012, the Plaintiff became aware of the fraudulent act committed between the debtor and the defendant in the course of investigating financial tracking of the purchase price of the instant real estate in order to investigate the delinquency in payment.

5. As to the ground and amount for claiming the value compensation

As above, a cash donation contract entered in Appendix 1 between the debtor and the defendant is seeking revocation as it constitutes a fraudulent act under Article 406 of the Civil Act and Article 30 of the National Tax Collection Act, and the defendant is obligated to return the money donated to the plaintiff by the debtor to the original state. However, since the donated property is cash for which the property is easily consumed, it is impossible to return the original property. Therefore, it is possible to claim compensation for the value of KRW 000.

6. Conclusion

Therefore, in light of the above facts, cash donation contract between the debtor and the defendant was concluded with the knowledge that it would prejudice the plaintiff, who is a tax creditor, to be exempted from the disposition of default on national taxes imposed by the director of the National Tax Collection Office on the taxpayer and the defendant, and thus, the claim for revocation of the objection under the provision of Article 30 of the National Tax Collection Act and the claim for compensation for value against the defendant