Title
The renunciation of inheritance shares shall be a fraudulent act.
Summary
The act that a delinquent taxpayer renounces his/her inheritance shares on the land of this case, the only property while holding a divided agreement on inherited property, and completes the registration of ownership transfer under the name of the defendant is a fraudulent act detrimental to the plaintiff.
Related statutes
Article 30 of the National Tax Collection Act: Revocation and Restoration of Fraudulent Act
Cases
2017 Ghana 54475 Revocation of Fraudulent Act
Plaintiff
Korea
Defendant
O KimO
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
December 19, 2017
Text
1. The agreement on division of inherited property concluded on December 29, 2013 between the Defendant and Nonparty ○○○ on December 29, 2013 with respect to shares of 2/39 among the real estate listed in attached Table No. 1 and shares of 2/13 among each real estate listed in attached Table No. 2 through 13 is revoked.
2. The defendant will implement the registration procedure for transfer of ownership on the ground of the restoration of each real name with respect to the shares of 2/39 among the real estate listed in paragraph (1) of the attached list and the shares of 2/13 among the real estate listed in paragraphs (2) through (13) of the attached list.
3. The costs of lawsuit shall be borne by the defendant.
Cheong-gu Office
The same shall apply to the order.
Reasons
1. Indication of claim;
The reasons for the attached Form shall be as shown in the attached Form.
2. Judgment without holding any pleadings;
Articles 208(3)1 and 257 of the Civil Procedure Act