a fraudulent act detrimental to a general creditor.

The sales contract shall be revoked as a fraudulent act detrimental to the general creditor, and it shall be restored to its original state following the revocation of the fraudulent act, and there is a duty to implement the procedure for cancellation

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

2013 Ghana 76546 Revocation of Fraudulent Act

Korea

OraA

September 27, 2013

November 22, 2013

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

A. On July 1, 2011, the sales contract concluded between the defendant and the non-party BB shall be revoked.

B. The Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed on July 4, 201 by the Changwon District Court and Yangyang Branch Branch of Seoul District Court as of July 4, 2011.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

In full view of the purport of the entire arguments in Gap evidence Nos. 1 through 5, it can be recognized that the facts in the separate sheet are stated in the grounds for the claim. Thus, the contract between the defendant and his Nam, including the plaintiff, should be revoked as a fraudulent act detrimental to the general creditors including the plaintiff, and the defendant is obligated to implement the procedure for registration of cancellation of ownership transfer registration to the NamB as the restoration following

In this regard, the defendant argued to the effect that the transfer income tax is levied on the voluntary auction, but the voluntary auction for the exercise of mortgage also constitutes a "transfer of assets subject to transfer income tax" (see, e.g., Supreme Court Decision 2010Du13630, Sept. 13, 2012). As long as the SouthB transferred its own real estate to the defendant only within three to four months, the remainingB and the defendant's intention to understand may be sufficiently recognized.

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and it is so decided as per Disposition.