Whether they are subject to fraudulent act

payment to a specified creditor constitutes a fraudulent act.

Article 30 (Cancellation of Fraudulent Act) of the National Tax Collection Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

Seoul Southern District Court 2005Na9918 (Law No. 305, 2006)

Seoul Southern District Court 2005Kadan38588