At the time of a membership sales contract, the delinquent was in excess of his/her obligation, and thus constitutes a fraudulent act.

At the time of the instant membership agreement, the delinquent taxpayer was in excess of his/her obligation, and the defendant is a related corporation of the delinquent taxpayer.

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

2015 Ghana 131858 Revocation of Fraudulent Act

Korea

OOOO Construction, Inc.

Pleadings without Oral Proceedings

April 8, 2016

1. The sales contract concluded on February 23, 2015 with respect to membership rights listed in attached Table 1 and the membership rights listed in attached Table 2 entered into on March 5, 2015 is revoked, respectively.

2. The defendant will implement the transfer procedure to change the name of membership to the Oconstruction company as to each membership listed in the attached Table to the Oconstruction company.

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

Cheong-gu Office

The same shall apply to the order.

1. Formation of preserved claims;

(a) Status of parties;

The plaintiff currently holds 424,145,580 won national tax bonds against Non-Party OO Construction (hereinafter referred to as "non-party OO Construction"). The defendant is a purchaser of membership right owned by the delinquent taxpayer, and the defendant is a specially related corporation of the delinquent taxpayer. (A)

(b) Taxation details;

The director of the listed tax office under the Plaintiff (hereinafter referred to as the "creditor") has conducted a tax investigation with the delinquent taxpayer and imposed the delinquent taxpayer KRW 349,139,750 in total, five other corporate tax on December 31, 201, including the corporate tax of KRW 74,020,030 on which the liability to pay taxes was established, but the delinquent taxpayer is not liable to pay the total amount of the value-added tax including the additional dues up to the date of the failure to pay the amount of KRW 424,145,580 (A evidence 2).

Table 1. Details of arrears in national taxes as of the date of filing a lawsuit for the construction of the director in arrears.

(unit: won)

Sub-Items :

Date of Notice

Deadline for payment

Liability for Tax Payment

Date of establishment

The amount of taxes in arrears;

Principal Tax

Additional Dues

Reversion Year

Corporate Tax

December 1, 2014

January 16, 2015

December 31, 2011

82,458,310

74,020,030

8,438,280

2011

Corporate Tax

December 1, 2014

January 16, 2015

December 31, 2012

188,458,220

149,647,640

38,810,580

2012

Value-added Tax

December 1, 2014

January 16, 2015

December 31, 2011

4,885,840

40,292,500

4,593,340

2011.2

Value-added Tax

December 1, 2014

January 16, 2015

June 30, 2012

52,816,790

47,411,860

5,404,930

2012.1

Value-added Tax

December 1, 2014

1, 2015 16

December 31, 2012

5,526,420

37,767,720

17,758,700

2012.2

Consolidateds

424,145,580

349,139,750

75,005,830

C. Establishment of preserved claims

The date of each fraudulent act in this case is February 23, 2015 and March 5, 2015 when a delinquent taxpayer changed his/her membership to the Defendant. The date of each notice of the above national tax claim was December 1, 2014, and the due date for payment was January 16, 2015; December 31, 2011; December 31, 2012; and December 31, 2012; and the facts in this case were examined as of December 31, 201; since the tax claim in this case was established prior to the date of the fraudulent act in this case; and the tax claim in this case was notified and the due date arrives, all of the above tax claims can be subject to the cancellation of the right to claim the fraudulent act in this case (No. 31, No. 2012, Dec. 31, 2012).

2. Cancellation of a membership sales contract between the defendant and the delinquent taxpayer;

A. Each sales contract entered into between the non-party corporation's Oconstruction and the defendant with respect to the membership in attached Table 1 (hereinafter referred to as "the first membership in this case") and the membership in attached Table 2 (hereinafter referred to as "the second membership in this case") constitutes a fraudulent act.

1) As to the date of concluding a sales contract

The defendant submitted a sales contract (Evidence A No. 5-2, each membership contract) to the effect that the sales contract for each of the instant membership rights was concluded on March 9, 2015.

① On February 23, 2015, the delinquent taxpayer submitted an application for change of title to the first membership (Evidence No. 3-1 of this case) to the O leisure company on February 23, 2015. On the same day, 50,000 won was deposited in the new bank account under the name of OO leisure company (00-00-00000), the representative director of OO construction, and the transfer of title was completed in the name of the defendant on the same day (the first entry of the certificate No. 4-1 of this case), ② the delinquent taxpayer submitted an application for change of title to the second membership (Evidence No. 3-2 of this case) to the O leisure company on March 5, 2015. On the same day, the deposit of KRW 50,00 in the name of the representative director ofO bank (O-00-00-000) and the deposit of KRW 500,000 in the name of the representative director of O-2 of the company.

Therefore, the sales contract for each of the instant membership does not have been concluded on March 9, 2015, and the sales contract for the instant membership No. 1 was concluded on February 23, 2015, and the sales contract for the instant membership No. 2 was concluded on March 5, 2015.

2) The sales contract for the instant membership was concluded in excess of the obligation.

(A)affirmative property;

체납자는 2012. 8. 22.일 피고에게 분할 합병되어 2012. 12. 31.일 폐업된 법인으로 사해행위일인 2015. 2. 23., 2015. 3. 5. 당시 아래 ❮표2❯와 같이유일재산인 회원권가액합계 90,000,000원으로적극재산 합계 90,000,000원이 있었습니다.(갑 제6호증의 사업자기본사항조회(법인), 갑 제5호증 1, 2 회원권 매매계약서, 갑 제6호증 골프회원권 시가표준액고시 1부)

Table 3: Preliminary Property> of the OConstruction Corporation

Location

Name

Classification

Membership Number

Date of sale

Sales Price

non-higher

Chungcheong OOOOO

Masan 19-15

art valley

Regular Members

12-1027-00

15.02.23

45,000,000

Gu Membership Card Number

12-5028-00

Chungcheong OOOOO

Masan 19-15

art valley

Regular Members

12-1028-00

15.03.05

45,000,000

Consolidateds

90,000,000

B) Petty property

On the other hand, at the time of the fraudulent act, the delinquent taxpayer had a small property of KRW 349,139,750, which is equivalent to the principal tax among the tax obligations against the plaintiff who is the preserved claim for the revocation of the fraudulent act in this case.

3) Conclusion (application for change of membership in excess of debt)

On February 23, 2015, and March 5, 2015, upon filing an application for change of the holder of membership in the instant case with the Defendant, a special relationship corporation, the delinquent taxpayer would reduce the total amount of KRW 90,000,000 in the sales price of the instant membership by reducing liability property of the total amount of KRW 90,000,00, and further deepens the status of excess, causing the shortage of common security of the general creditors, including the Plaintiff, so the said real

(b) A deceased noble doctor;

체납자는 위와 같이 이미 부가가치세 발생의 기초가 성립되어 있는 상태에서 2014. 7. 10.〜 2014. 10. 03. 기간동안OO세무서 조사과에서 체납자에 대한 부가가치세 세목별조사를 진행하였고 이와 관련하여 소외 주식회사 OO건설의대표자인 안AA이 2014. 9. 2. 오전 9시20분 OO세무서 조사과를 방문하여 11.15분까지 가공거래에 대한 문답서를 작성한 사실이 있는 등사해행위일 이전에 가공거래에 대한 내역이 확인되고 세액이 확정 납세고지가 이루어져무납부 금액에 대한 독촉 후에 압류 등 체납처분이 이루어진다는 사실에 관하여 정확하게 알고 있었습니다.(갑 제7호증 체납자 대표자 안AA의 세무조사관련문답서 1부)

Under the above circumstances, when the delinquent taxpayer becomes liable for the payment of value-added tax and is aware that the seizure of membership rights, which are the primary property of the delinquent taxpayer, is being carried out, the delinquent taxpayer is a corporation taking over the division of the real estate of this case, which is the only property to evade the disposition on default, and the spouse, etc. of the representative director of the delinquent taxpayer, transferred the ownership through the form of sale and purchase to the defendant who is the shareholder, which eventually causes the shortage of common security that enable general creditors, including the plaintiff, to obtain the satisfaction of the claim. Thus, at the time of the sales contract of this case,

C. The defendant's bad faith

In light of the above specific circumstances, the defendant should be deemed to have been aware of the delinquent taxpayer's fraudulent act, since the defendant was aware of the status of the delinquent taxpayer's financial status, such as designating a designated regular member as the representative director of the delinquent taxpayer's special relationship, and transferring transfer fees from the delinquent taxpayer, in a position fully aware of the delinquent taxpayer's financial status.

Nevertheless, if there are special circumstances that Defendant OOOO Construction had known about the fraudulent act and intention of the OO Construction, it is necessary to reverse all the above specific circumstances.

(d) Conclusion

Therefore, the above membership transfer between the defendant and the delinquent taxpayer is a fraudulent act with intention to evade tax liability, and the defendant is also aware of it. Therefore, the above membership transfer should be cancelled.

3. Period of exclusion;

On March 10, 2015, the Plaintiff issued a notice of attachment to the above membership on March 10, 2015, and received a re-examination on March 13, 2015 that the instant real estate was transferred to the Defendant, a related corporation, by entering into a membership from the OO leisure agreement, and that there is no membership subject to attachment. As such, the Plaintiff became aware that the instant real estate was transferred to the Defendant, a related corporation, the period of exclusion was five years from the date of fraudulent act, and one year from the date of becoming aware of the fraudulent act. (including the ledger of attachment (including the ledger of attachment) The notice of attachment of claim No. 8, and the notice of attachment of claim No. 8.

4. Conclusion

Therefore, since each membership sales contract between the delinquent taxpayer and the defendant constitutes a fraudulent act committed while being aware that it would prejudice the plaintiff, the plaintiff should have known that it constitutes a fraudulent act, as stated in the plaintiff's claim, the plaintiff would have cancelled the sales contract for the real estate of this case between the defendant and the delinquent taxpayer, and it would have caused the plaintiff's claim to seek cancellation of each transfer of ownership in the name of the defendant with respect to the real estate of this case as a way to return the original property