It constitutes a fraudulent act concluded with the knowledge that the plaintiff would be exempted from disposition on default.

The contract of donation on real estate made between the debtor and the defendant constitutes a fraudulent act by knowing that it would prejudice the plaintiff, who is a taxation right holder, to be exempted from the disposition of default on national taxes imposed by the head of the tax office under the above national tax.

2012 Ghana 204034 Revocation of Fraudulent Act

Korea

XX

August 21, 2012

August 30, 2012

1. As to each real estate listed in the separate sheet 1 to 3:

A. Revocation of a gift agreement concluded on February 17, 2012 between the Defendant and the twoA, and

B. The Defendant shall implement the registration procedure for cancellation of ownership transfer registration that was completed by the receipt No. 2040 of February 22, 2012 with the Cheongju District Court Cheongju District Court Cheongju District Court

2. As to real estate listed in Appendix 4:

A. Revocation of a gift agreement concluded on February 28, 2012 between the Defendant and the twoA, and

B. The Defendant shall implement the registration procedure for cancellation of ownership transfer registration that was completed by the receipt No. 2549 of March 6, 2012 with the Cheongju District Court Cheongju District Court Cheongju District Court

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

The same shall apply to the order.

1. Indication of claims: To be as shown in attached Form of claims;

2. Applicable provisions of Acts: Judgment by service (Article 208 (3) 3 of the Civil Procedure Act)

Grounds of Claim

1. Formation of preserved claims;

(a) Circumstances of taxation;

The head of the Dong-gu Tax Office under the Plaintiff notified both A and B (hereinafter referred to as the “person in arrears with national taxes”) of KRW 000 by the notice of change in the amount of income due to the omission in sales for the year 2009, which was the representative of Non-Party XX, but the national taxes are in arrears as of the filing date (attached Form 1 and 2).

B. Establishment of preserved claims

The time when tax liability comes into existence for the income tax withheld after being disposed of as bonus shall be the date of receipt of the notice of change in income amount.

Since a tax claim has already been established on the date of receipt of the notice of income change (the date of receipt of the notice of income change and the certificate No. 1-1) on the date of 201.08.05 (the date of receipt of the notice of income change and the certificate No. 1-1), the plaintiff's tax claim on the non-party debtor can be the preserved claim at the time of 2012.17 and 22. 2012.

2. Fraudulent act;

The debtor was the representative of Non-Party XX corporation in 2009. On August 5, 201, the debtor was expected to be subject to taxation after receipt of the notice of change of income amount on August 5, 201, and it was anticipated that it will be subject to taxation, and the Cheongju District Court, Cheongju District Court, on February 17, 2012, 204 received on February 22, 2012, 204, No. 331-2, and No. 331-2, the registration of ownership transfer, and on February 28, 2012, Cheongju District Court, Cheongju District Court, upon receipt of the notice of change of income amount, did not obtain the certificate of ownership transfer of the real estate of No. 2549, Mar. 6, 2012 (hereinafter referred to as "No. 13) in order to avoid seizure due to the transfer of ownership of the real estate of No. 13).

3. Insolvent;

The debtor, on February 22, 2012, on the ground of the gift contract on February 17, 2012, on the real estate of this case, the debtor filed an ownership transfer registration with the defendant on March 6, 2012 on the ground of the gift contract on March 28, 2012, as the receipt of machinery, including the registration office of Cheongju District Court, and on the ground of the ownership preservation on March 6, 2012, on the ground of the donation contract on February 28, 2012, Cheongju District Court filed an ownership transfer registration with the defendant on March 25, 2012, and became insolvent due to the above fraudulent act (Evidence 5). (Evidence 5)

4. Bad faith of the defendant

The defendant and the debtor are married couple, because they did not have any property other than the real estate in this case, at the time of inheritance of the real estate in this case, they should be viewed to have known the defendant of the fact that the gift in this case was for piracy and the debtor's intention to understand. (Evidence A No. 4)

5. The date on which he becomes aware of a fraudulent act;

On April 17, 2012, the Plaintiff first becomes aware of the fraudulent act committed between the debtor and the defendant in the course of delinquency.

6. Conclusion

Therefore, in light of the above facts, the gift contract on the real estate of this case between the debtor and the defendant was concluded with the knowledge that it would prejudice the plaintiff, who is a tax claim, to be exempted from the disposition on default of national taxes imposed by the head of the Dong/Dong Tax Office under the jurisdiction of the plaintiff, due to the delinquency in payment of the above national taxes, and it led to the revocation of the objection and the claim