the provisional registration does not obstruct the establishment of the owner's fraudulent act under registration;

The defendant's assertion that there is no room to establish a fraudulent act even if the real estate purchased by the defendant's mother and registered for provisional registration was donated to the defendant because it was owned by the defendant's mother, and thus, it cannot be accepted in that the defendant's mother cannot be deemed the owner of the real estate unless the principal registration is registered

Article 30 of the National Tax Collection Act

2012 Ghana 152808 Revocation of Fraudulent Act

Korea

KimAAA

September 25, 2012

October 23, 2012

1. between the defendant and KimB, and

(a) [Attachment 1] The gift agreement entered into on May 31, 201, and (b) (Attachment 2) with respect to each real estate listed in the [Attachment 1] shall be terminated on May 30, 201, and (c) the gift agreement entered into on May 30, 201 with respect to each real estate listed in the [Attachment 3], and (d) the gift agreement entered into on May 30, 201 with respect to each real estate listed in the [Attachment 4], and (e) the gift agreement entered into on October 29, 2009 with respect to each real estate listed in [Attachment 5] shall be revoked on November 1, 207.

2. The defendant shall be against KimB, and

A. [Attachment 1] On June 201, 201, the Namyang-ju registry office of the District Court for each real estate stated in the [Attachment 1]

9. The procedures for registration of cancellation of transfer of ownership completed under Article 59477, shall be carried out.

(b) On May 30, 201, concerning each real estate described in [Attachment 2], the District Court of the Gu/U.S. District Court of the Gu/U.S. registry office

The procedures for registration cancellation of transfer registration completed under section 13123 of the receipt shall be implemented; and

C. (Attachment 3) On May 30, 201, the Namyang District Court of the Republic of Korea has jurisdiction over the real estate stated in [Attachment 3].

Procedure for cancellation of ownership transfer registration completed in accordance with section 5701 for receipt, and

D. [Attachment 4] With respect to 1/2 shares of the real estate stated in [Attachment 4], Suwon District Court Ansan Branch 2009.

10. The procedures for registration of cancellation of ownership transfer registration completed under No. 99361 shall be followed.

(e) On November 1, 2007, with respect to the real estate stated in [Attachment 5] list, the Namyang District Court of the Republic of Korea District Court and the Namyang District Office of Registry

The procedures for the cancellation registration of transfer of ownership completed under Article 123365 shall be implemented.

3. The litigation costs:

The defendant bears the burden.

The same shall apply to the order.

1. Facts recognized;

A. KimB, (i) on February 24, 2004, sold OOri 000 and one parcel to KimF and changedG, and completed the registration of ownership transfer in the future of KimF and changedG, and (ii) on February 24, 2004.

② On March 4, 2004, the ownership transfer registration was completed in the name of HH by selling OOri 000 and eight parcels, which were owned by the owner, to HH (hereinafter the above OOri 00 and Ori 00 and 8 parcels, including one parcel and eight parcels).

B. On July 12, 2011, KimB transferred the OB land, but did not report the transfer income tax, and on July 12, 201, the director of the Namyang District Tax Office affiliated with the Plaintiff determined the transfer income tax amount to be paid by KimB as KRW 000 (i.e., the determined tax amount + KRW 000 + the additional tax amount not reported + the additional tax amount not paid in good faith + KRW 000 + the additional tax amount not paid in good faith), and thereafter, the amount of the transfer income tax as of April 13, 2012 due to KimB’s failure to pay the said transfer income tax (hereinafter “the transfer income tax of this case”).

C. Meanwhile, KimB donated each real estate listed in the separate list of real estate owned by it (hereinafter collectively referred to as "each of the instant real estate") to the Defendant as the grandchild as indicated below, and completed the registration of ownership transfer in the future of the Defendant.

[Attachment] Omission

D. At the time KimB had no particular property other than each of the instant real property, and the sum of the values of each of the said sub-movables shall not exceed 000 won on the basis of the officially announced value as shown in the attached Table (value Table).

[Basis of Recognition] The non-contentious facts, Gap evidence 1 to 6, and the whole purport of the pleading

2. Determination

A. Establishment of fraudulent act

(1) The existence of the preserved claim

In principle, the claim that can be protected by the obligee's right of revocation has occurred before the act was conducted, but there is a high probability that the claim is established at the time of the fraudulent act, and ② the claim is established at the near future legal relations, and ③ the possibility of realizing the claim in the near future, the claim can also be a preserved claim for the obligee's right of revocation. ① The return to this case, health class, and capital gains tax are paid by preliminary return, and the obligation to pay is abstractly established at the end of the month (the month to which the date of the transfer of the asset belongs) in which the amount that serves as a tax base is generated (see, e.g., Supreme Court Decisions 8Nu2519, Oct. 13, 1989; 200Nu2519, Feb. 24, 2004; 190Du31401, Mar. 24, 2004).

(2) The intent to commit fraudulent act and to injure

As seen earlier, in light of the fact that the market price of each real estate of this case, which can be the only property of KimB, was not 000 won, while the above transfer income tax was reduced to 000 won, the act of donation to the defendant by KimB, barring any special circumstances, is a fraudulent act in relation to other general creditors, including the plaintiff, and at the time, KimB knew that such act would prejudice other general creditors, and as long as KimB's intention to harm is recognized, the defendant's intention to understand is presumed to be a beneficiary.

B. Defendant’s assertion

피고는， [별지 목록 4] 기재 부동산은 피고의 모친인 김PP가 2005. 3. 11.경 그 소유자인 김BB와 오QQ으로부터 매수하여 가등기를 마쳐 둔 것으로 김PP 소유이므로， 김BB가 피고에게 위 [별지 목록 4] 기재 부동산 중 1/2 지분을 증여하였다고 하더라도 사해행위가 성립할 여지가 없다고 주장한다. 그러나 위 가등기에 기하여 본등기를 하지 아니한 이상 김PP를 [별지 목록 4] 기재 부동산의 소유자라 할 수 없고， 따라서 이와 다른 전제에서 있는 피고의 위 주장은 받아들일 수 없다.

C. Sub-decision

If so, each of the above contracts on each of the instant real estate between KimB and the defendant should be revoked, and the defendant is obligated to implement the procedure for cancellation of ownership transfer registration in the name of the defendant with respect to each of the instant real estate to restore the original status following the cancellation to the original status.

3. Conclusion

Therefore, the plaintiff's claim is reasonable, and it is decided as per Disposition.