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(영문) 대전지방법원천안지원 2015.02.13 2014가합103131
사해행위취소
Text

1. The Defendant and Nonparty B’s contract of gift amounting to KRW 900,000,000 entered into on May 24, 2012 shall be revoked.

2. The Defendant shall.

Reasons

1. Basic facts

A. Nonparty B received respectively a tax claim amounting to KRW 1,954,270, and KRW 2,170,240, and KRW 306,911,620, and KRW 580,911,390, KRW 4,374,950, respectively, upon the filing of the instant lawsuit, Nonparty B’s arrears amounting to KRW 1,146,629,590, as indicated below, as follows:

The notified amount of the due date for the payment of the tax items of capital gains tax on September 30, 2012:

B. The relationship between B and the defendant 1) B is married to the non-party C and has D and the defendant as his child. 2) The amount of KRW 900,000,000 from the account of the non-party C was withdrawn on May 24, 2012, and the money was deposited into the defendant's account on the same day.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, and 6 (including all of these items), the purport of the whole pleadings

2. The occurrence of the right to revoke the fraudulent act;

A. Although it is required that a claim protected by the legal principles related to the existence of a preserved claim 1 and the pertinent law, in principle, was incurred prior to the commission of an act that could be viewed as a fraudulent act, there has already been a legal relationship that serves as the basis of the establishment of a claim at the time of such fraudulent act, and there is high probability as to the fact that a claim is established in the near future due to its legal relationship, and in the near future, the claim may also become a preserved claim by the obligee’s right of revocation in the near future.

This legal principle applies to the taxation claims as it is, so it is still by the specific decision of correction, etc. at the time of fraudulent act.

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