a donation of real property, which is the sole property of the spouse, constitutes a fraudulent act

In excess of debt, the debtor's donation of real estate, which is the only property of his spouse, to the defendant who is his spouse, shall be revoked as it constitutes a fraudulent act. The defendant is obligated to implement the procedure for cancellation of transfer registration

Article 30 of the National Tax Collection Act

Chuncheon District Court Youngcheon Branch 2018Gadan10871 Revocation of Fraudulent Act

Korea

○ ○

oly 31, 2018

November 21, 2018

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

A. The contract of donation concluded on October 30, 2015 between the Defendant and the High ○○○ shall be revoked.

B. On October 30, 2015, the Defendant shall implement the procedure for registration of cancellation of ownership transfer registration, which was completed by the head of △△△ in the △△ District Court, to ○○○.

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

Cheong-gu Office

The same shall apply to the order.

1. Basic facts

A. Tax claim against the plaintiff's high ○○

○○○ did not pay the respective national taxes as indicated in the table (27,096,480 won in total) following the tax liability established between June 30, 1999 and December 31, 2001. The total amount of delinquent taxes reaches KRW 47,094,460 as of February 14, 2018 (hereinafter “instant tax claim”).

(b) An act of disposal of real estate by high○○;

고○○은 2015. 10. 30. 윤◆◆이 소유이던 별지 목록 기재 부동산(이하 '이 사건 주택'이라 한다)에 관하여 2015. 10. 12. 협의분할에 의한 상속을 원인으로 한 소유권이전등기를 마쳤고, 같은 날 그의 유일한 부동산인 위 주택에 관하여 배우자인 피고에게2015. 10. 30. 증여를 원인으로 한 소유권이전등기를 마쳐주었다.

[Ground of recognition] Unsatisfy, Gap 1, 2, 4, and 5's statements, the purport of the whole pleadings

2. Determination as to the cause of action

A. According to the above facts, a tax claim against ○○○ is a preserved claim for the obligee’s right of revocation, and a donation by ○○○○ to the Defendant of the instant house, which is the only real estate by ○○○, constitutes a fraudulent act, barring any special circumstance, causing the lack of joint security by all general creditors including the Plaintiff, and the Defendant’s intention to commit a fraudulent act is presumed. Accordingly, a donation contract concluded on October 30, 2015 with respect to the instant house between the Defendant and ○○○○, should be revoked, and the Defendant is obliged to implement the procedure for cancellation of ownership transfer registration completed with respect to the said house to its original state.

나. 이에 대하여 피고는, 이 사건 주택은 고○○의 어머니이자 피고의 시어머니인 윤◆◆이 생전에 피고에게 증여한 것인데, 윤◆◆의 사망 이후 편의상 법정상속인인 고○○ 명의로 상속에 의한 소유권이전등기를 마쳤다가 다시 피고 명의로 소유권이전등기를 마친 것으로, 이 사건 주택은 애초 고○○의 책임재산이 아니라는 취지로 주장한다. 그러나 피고의 위와 같은 주장을 인정할 아무런 증거가 없으므로, 피고의 위 주장은 받아들이지 아니한다.

In addition, the defendant's assertion that ○○○'s failure to pay taxes constitutes a bona fide beneficiary because he was unaware of the fact that she was in good faith, but there is no evidence to reverse the defendant's presumption of intention to commit suicide. Therefore, the defendant's above assertion

3. Conclusion

If so, the plaintiff's claim shall be accepted with due cause, and it is so decided as per Disposition.