Revocation of Fraudulent Act

If the gift tax is notified on the presumption of donation due to the transfer of real estate ownership, and the only real estate owned by the delinquent person is registered for transfer of ownership due to the donation to the child, it can be deemed a fraudulent act.

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

1. As to the real estate stated in the attached list

A. Revocation of the contract of gift made on March 14, 2006 between Kim○-○ and the defendant, and

B. The defendant will implement the procedure for cancellation registration of ownership transfer registration which was completed on March 20, 2006 by ○○ District Court No. 2615, Mar. 20, 2006.

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

Cheong-gu Office

The same shall apply to the order.

1. Indication of claim;

A. On May 28, 2002, Kim○-○ completed the registration of ownership transfer in the name of Kim○-○, one of his own children, on the ground of sale and purchase on May 28, 2002.

B. On May 11, 2006, the Plaintiff notified Kim○-○ of KRW 45,627,140 of the gift tax pursuant to Article 44 of the Inheritance Tax and Gift Tax Act, but did not pay it by Kim○-○, and notified Kim○-○ of the designation of joint and several tax liability of KRW 49,733,450 of the gift tax pursuant to Article 4(3)2 of the Inheritance Tax and Gift Tax Act.

C. The Kim○-○ completed the registration of ownership transfer under the name of the Defendant as ○○ District Court No. 2615, Mar. 20, 2006, on the ground of donation on March 14, 2006, with respect to the real estate listed in the separate sheet, which is its sole real estate.

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);