Act of selling only real estate with a tax liability constitutes a fraudulent act.

The act of selling real estate only to the defendant who lives together with the former and currently living together with the former, constitutes a fraudulent act against creditors including the director of the tax office, and the defendant who is the beneficiary is presumed to have entered into a sales contract with the knowledge of such circumstances.

The contents of the decision shall be the same as attached.

1. The sales contract concluded on August 22, 2007 between the defendant and the non-party Kim Jong-ok is revoked.

2. The defendant will implement the procedure for the cancellation registration of transfer of ownership, which was completed by the receipt No. 7751 on August 23, 2007, with respect to the real estate mentioned in paragraph (1) to the non-party Kim Jong-soo.

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

The same shall apply to the order.

1. Facts of recognition;

The following facts shall not be disputed between the parties, or shall include the whole purport of the pleadings in each entry in Gap evidence 1 through 6, and may be acknowledged:

A. During the period from February 15, 1997 to December 26, 2002, the head of the Hongsung Tax Office issued a notice of the value-added tax and the comprehensive income tax on the omitted sales related to the business of the ○○○○○○○○○○, which was operated by the ○○○○○○○○○, but the 59,803,030 won is in arrears due to the failure to pay the above value-added tax and the comprehensive income tax.

B. On August 22, 2007, the non-party Kim Jong-soo concluded a sales contract on the real estate listed in the separate sheet (hereinafter referred to as "the instant real estate"), which was the only property between the defendant and his own (hereinafter referred to as "the instant sales contract"), and on the following day, on the ground of the instant sales contract as to the instant real estate, the Daejeon District Court Cheongyang Registry on August 23, 2007 received on August 23, 2007, and completed the registration for the transfer of ownership under the name of the defendant.

C. On the other hand, even though the agreement was married on May 7, 2007, the non-party Kim Jong-ok and the defendant had been living together with his children in a single house and engaged in community life even after the divorce. At the time of the closing of argument in this case, they lived together with the real estate in this case.

2. Determination

A. The debtor sells his sole property to a third party and causes the state of insolvency to the creditor, barring any special circumstances, it would constitute a fraudulent act against the creditor, and the act of the non-party Kim Jong-ok selling the real property of this case, the only property of which is his own property, and living together in the real property of this case at the time of the conclusion of the pleadings in this case, under the condition that he bears tax liability against the plaintiff, constitutes a fraudulent act against the creditors including the plaintiff, and the non-party Kim Jong-ok knew that the sales contract in this case would prejudice the creditor, and further, the defendant, the beneficiary, is presumed to have entered into the sales contract in this case upon knowing such circumstances.

B. Therefore, this case's sales contract is revoked as it constitutes a fraudulent act, and the defendant is obligated to implement the procedure for cancellation registration of transfer of ownership, which was completed as of August 23, 2007 by the Daejeon District Court, Cheongyangyang Registry, which was completed as of August 23, 2007.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition.