Whether it constitutes a fraudulent act

If a person delinquent in national taxes has made a transfer registration of ownership on the sole ground of donation to the defendant who is the only grandchild, the only property owned by the person in arrears can be considered as a fraudulent act.

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

1. On August 23, 2005, the gift agreement concluded on August 23, 2005 between the defendant and the non-party ○○○○○-dong ○○○○-dong ○○○○-dong 6,587 square meters of forest land and 1/2 of the shares is revoked.

2. On August 25, 2005, the Defendant implemented the procedure for registration of cancellation of ownership transfer registration, which was completed on August 25, 2005 by the ○○ District Court ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, ○○○○○○○○, ○○○○○-dong, 6,587

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

The same shall apply to the order.

1. Basic facts

The following facts are deemed to have been led to the confession because the defendant did not clearly dispute the facts alleged by the plaintiff in the pleading.

A. The Plaintiff’s imposition of transfer income tax on ○○○○

(1) around June 13, 2005, ○○○ transferred golf membership, one’s own ownership, to Nonparty ○○○○○○.

(2) On October 5, 2005, the Plaintiff decided and notified KRW 88,123,200 to ○○○ for the transfer income tax corresponding to the year 2005.

(b) Acts and financial standing of credit unions to dispose of their properties;

On August 23, 2005, ○○○○○○○○○-dong, ○○○○○-dong, ○○○○-dong, 6,587 square meters, which is its sole real property (hereinafter “the instant real property”). On August 23, 2005, ○○○○ entered into a donation contract (hereinafter “the instant donation contract”) with the Defendant, and completed the registration of ownership transfer with ○○○○○○○○○ registry as the Defendant’s receipt of ○○○○ registry as of 16939 on the ground of the said donation.

2. Determination

According to the above facts, the act of ○○○, who did not own any property other than the instant real estate at the time of the conclusion of the instant donation contract, did not own any property other than the instant real estate and was responsible for the said tax liability, donated the instant real estate to the Defendant, which is a responsible property, constitutes a fraudulent act by reducing the joint security of the general creditor, and the act of ○○, upon being aware of the fact that ○○ was detrimental to the Plaintiff, the creditor, and the Defendant, a beneficiary, is presumed to have received the instant

Therefore, the gift contract of this case concluded between the defendant and ○○○ shall be revoked as a fraudulent act, and as a result, the defendant is obligated to implement the procedure for registration of cancellation of ownership transfer registration of this case completed with respect to the real estate of this case to the plaintiff.

3. Conclusion

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and it is so decided as per Disposition.