Title trust to the past employees of the real estate in order for the delinquent to evade disposition on default.

(Judgment without Oral Proceedings) Since the non-party delinquent taxpayer held a title trust by transferring ownership of the instant real estate to the defendant who is his previous employee to avoid disposition on default, the name of the instant real estate should be restored to the non-party delinquent.

Article 30 of the National Tax Collection Act

2011Chap 114064 Registration of transfer of ownership

Korea

Song AA

Pleadings without Oral Proceedings

July 11, 2012

Note. Do.

1. The title trust agreement concluded on December 30, 2005 between Defendant Song-A and Nonparty KimB on each real estate listed in the separate sheet shall be revoked.

2. Defendant Song-A shall implement each procedure for the registration of ownership transfer for the restoration of the true name with respect to each real estate listed in the separate sheet to KimB.

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

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Applicable provisions;

Articles 208(3)1 and 257(1) of the Civil Procedure Act (Judgment without holding any pleadings)

Grounds of Claim

1. Relations between the parties;

From August 2, 2004 to July 30, 2005, the defendant was employed by the non-party KimB as the representative director, the non-party KimB's employee (the first certified transcript of corporate register No. A-2 national tax integration system).

2. Occurrence of the preserved claim;

The director of the plaintiff Yangyang Tax Office did not pay the value-added tax, etc. on the final return of February 2005 for DD Industrial Development operated by KimB, which was not paid by the non-party KimB, and the non-party KimB did not pay it, which was 16 cases including additional dues as of the date of the lawsuit, and the specific contents of the 00 won were referred to below.

3. Concealment of property in title trust;

체납자인 소외김BB는 [별지목록기재부동산이하"이 사건 부동산"이라합니다) 을 의정부지방법원고양지원고양등기소에 2005.12.30.제37355호 및 같은등기소에 2005.12.30. 제37356호로 접수하고 매매를 원인으로하여 피고명의로 소유권이전등기를 각 경료하였습니다 (갑제호증의1˜2부동산등기부등본)

4. Insolvent;

The non-party KimB is unable to execute the disposition on default of national taxes as of the date of the lawsuit (the current status of data on the assets of the non-party in arrears, etc.) because he did not own the own property as of the date of the lawsuit and concealed the property under the name of the defendant.

5. Property concealment through false conspiracy, false representation, or title trust;

Although the instant real estate was owned by Nonparty GB, Nonparty G, in order for Nonparty G to avoid the disposition on default, the ownership of the instant real estate was transferred to the Defendant, who was his past employee, and was in title trust. The reason why the Plaintiff deemed the instant real estate as the title trust real estate is as follows.

First, according to the National Tax Integration System of the National Tax Service, the National Tax System TS, the National Tax Service's computerized system, Defendant SongB's employee, who works for KimB from August 2, 2004 to July 30, 2005, whose representative director was KimB, and received KRW 000,000 in 2005 in 2005, and it can be viewed that the Plaintiff acquired the real property from the National Tax Service's electronic computer system and transferred it to the Plaintiff without any special deposit account except for the instant real property, and that the Plaintiff acquired the real property from the Plaintiff to the Plaintiff on the remainder of the deposit account without any special deposit account except for the transfer of the ownership of the Plaintiff's real property to the Plaintiff on December 31, 2005.

Second, when KimB transferred the ownership of the real estate of this case to Song, on December 30, 2005, in light of the content of the creation of the collateral established on the real estate at the time of transfer of the ownership of the real estate of this case, KimB, KimB established the collateral with the maximum debt amount of 000 won before the OOB on March 17, 2004, and on May 31, 2004, the person in charge of the affairs of the claim for the debt of the same mutual savings bank, who re-established the maximum debt amount of 00 won in front of the OOB Savings Bank, stated that the maximum debt amount of 00 won at the time of the filing of the lawsuit is about KRW 00,00,000, in spite of the fact that KimB did not change the real estate debtor from KimB to Song, the person in charge of the claim for the registration of the title trust of this case under the name of the owner of the real estate of this case and the title trust of this case shall be deemed to have been invalidated.

The high-priced vicarious exercise of this is the obligation to register the transfer of ownership on the ground of the restoration of real name to the KimB.

5. Conclusion

The above real estate should be restored to the name of the non-party KimB because it was owned by the non-party KimB, and thus, it is reasonable to request the plaintiff to recognize it as the plaintiff's claim by subrogation of KimB.