Revocation of Fraudulent Act

act of disposal of the sole asset by a person bearing tax liability shall constitute a fraudulent act unless there are special circumstances to the contrary.

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

1. The contract of donation concluded on June 22, 2005 between the defendant and the non-party ○○ shall be revoked.

2. On July 4, 2005, the Defendant implemented the procedure for cancelling the registration of cancelling ownership transfer, which was completed on July 4, 2005 by the registration office of ○○ District Court, ○○○○○○○○○○○○ (○○○○○-○○○○○○○○○○) with respect to each real estate

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

1. Basic facts

The following facts may be acknowledged as either in dispute between the parties or in each entry in Gap evidence 1 through 6 (including the serial number), by integrating the whole purport of the pleadings.

A. The following national taxes are delinquent by ○○, a human resources supplier, operating ○○ Unemployment:

Items of Taxation

Date of establishment of tax liability

Deadline for payment

Amount in arrears ( won)

Date of Notification

Value-added Tax

June 30, 2005

o October 25, 2005

62,127,780

September 8, 2005

Value-added Tax

September 30, 2005

December 31, 2005

50,783,390

December 5, 2005

Global Income Tax

December 31, 2005

November 30, 2005

486,110

November 1, 2005

Total

113,397,280

B. On June 22, 2005, ○○ concluded a donation contract with the Defendant, the wife, regarding each of the real estate listed in the separate sheet (hereinafter “instant real estate”), which is the only property of ○○○○ on June 22, 2005, and completed the registration of ownership transfer under the Defendant’s name with ○○ District Court ○○○○ registry on July 4, 2005.

2. Existence of the preserved claim;

The liability to pay value-added tax and global income tax is established when the taxable period ends (Article 21(1)1 and 7 of the Framework Act on National Taxes), and the liability to pay value-added tax for the interim prepayment income tax or preliminary return period is established when the interim prepayment period or preliminary return period expires (Article 21(2)3 of the Framework Act on National Taxes). According to the above facts of recognition, the above liability to pay value-added tax and global income tax in arrears of Ma○○○ is established after June 22, 2005, which is the date of the donation contract of this case, although the above liability to pay value-added tax and global income tax is established after June 22, 2005, most of the taxable periods are prior to the donation contract of this case, which is the date of the donation contract of this case, which is highly probable that the Plaintiff’s tax claim is created in the near future. In fact, since the above tax claim of Ma○○○ actually became final and conclusive, all of the Plaintiff’s

3. The establishment of a fraudulent act;

In addition, according to the above facts, the act of transferring the real estate of this case, which is the only property of the Plaintiff, to the Defendant, which is a tax liability as above, to the Defendant without compensation, constitutes a fraudulent act by reducing the common security of the general creditors, including the Plaintiff, barring any special circumstances, and the Defendant, the debtor, is presumed to be a beneficiary in bad faith, as long as the intention of the harm of le00, which is the debtor, is recognized.

4. Conclusion

If so, the defendant and Ma○○ on June 22, 2005 regarding the real estate of this case should be revoked as a fraudulent act, and the defendant has an obligation to implement the procedure for registration cancellation of ownership transfer registration completed on July 4, 2005 with ○○ District Court ○○○○ registry office and ○○○○○○○○○○ registry office as of July 4, 2005. Thus, the plaintiff's claim of this case is justified.