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Reasons
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(영문) 울산지방법원 2021.01.14 2020가합14075
사해행위취소
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The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

Reasons

1. Basic facts

A. The defendant's omission in the business of selling real estate;

B around September 2016, around 1, 2016, around 550 million won, around D, and around November 2016, around 925 million won, and around E, around 5 billion won, sold each of the five parcels of land outside E and around December 2016 (hereinafter “each sales contract related to the comprehensive income tax”), and completed the registration of the transfer of ownership to each purchaser around that time.

B. On January 8, 2018, in accordance with the relevant provisions of tax-related Acts, the Plaintiff passed a resolution on the determination of comprehensive income tax (revision) on B on each sales contract related to the said comprehensive income tax (al.e., 2016) with respect to each sales contract for a real estate sales broker, and notified B of the payment of total income tax of KRW 161,145,470 on February 28, 2018.

(c)

B did not pay the comprehensive income tax imposed by the Plaintiff by the payment deadline, and as of June 11, 2020, the aggregate income tax of KRW 205,138,110 including the principal tax and the additional tax imposed by the Plaintiff (hereinafter “the comprehensive income tax of this case”) is delinquent.

(d)

On the other hand, between B and B on June 26, 2017, the Defendant entered into a sales contract with the following terms: (a) the sales price of the instant real estate owned by B is KRW 1,050,000; (b) KRW 100,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000 won on the date of the contract; and (c) paid KRW 85,00,000,000,000 to B as the Defendant’s succession (hereinafter “the instant sales contract”); and (d) on

E. After that, on August 18, 2017, the registration of establishment of the right to lease on a deposit basis with G Cooperatives, the maximum amount of claims KRW 1 billion, and the debtor B’s establishment of the right to lease on a deposit basis, which was completed on the instant real estate, was changed to the defendant on August 18, 2017, and the registration of establishment of the right to lease on a deposit basis with the mortgagee F and the right to lease on a deposit basis was made on January 2

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