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1. The gift contract concluded on April 1, 201 between the Defendant and B is KRW 71,00,000.
Reasons
1. Basic facts
A. From May 1, 2011 to January 8, 2013, the Plaintiff separately imposed and notified the transfer income tax for the year 201, the second period of 2009, and the second period of 2010 to B. The amount of delinquent taxes against the Plaintiff as of October 2014 is KRW 74,456,670 (hereinafter “instant tax claim”).
B. B completed the registration of transfer of ownership under the name of the Defendant on April 4, 201, on the ground of a donation agreement dated April 1, 2011 (hereinafter “instant donation agreement”) with respect to the real estate listed in the separate sheet (hereinafter “instant real estate”).
【Ground of recognition】 The fact that there has been no dispute, entry of Gap 1, 3 through 5, and 13 (including each number; hereinafter the same shall apply) and the purport of whole pleadings
2. The occurrence of the right to revoke the fraudulent act;
A. In principle, claims protected by the obligee’s right of revocation, such as the existence 1-related legal principles, need to be protected by the obligee’s right of revocation prior to the commission of an act that can be viewed as a fraudulent act. However, there exists a legal relationship which is the basis of the establishment of the claim at the time of the fraudulent act, and there is high probability as to the fact that the claim is established in the near future because of its legal relationship. In the near future, where the probability is realized and the claim has been established in the near future, the claim
As such, the above legal principle also applies to a taxation claim, if the basic legal relationship on the occurrence of a taxation claim has occurred even though there was no specific decision of correction, etc. at the time of a fraudulent act, and the claim for taxation has been established specifically through a series of procedures, such as the actual decision of correction, etc. under a high probability of establishing a claim in the near future.