Whether it constitutes a fraudulent act

Donation to the wife of real estate in excess of debt constitutes a fraudulent act.

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

1. (a) On December 22, 2006, the contract on the gift between the Defendant and Kim ○○○'s real estate stated in the separate sheet was cancelled; and

B. On January 10, 2007, the Defendant implemented the procedure for registration of cancellation of ownership transfer registration, which was completed by the Daegu District Court’s receipt of the registration form of the Daegu District Court on January 10, 2007.

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

The same shall apply to the order.

1. Facts of recognition;

A. Tax claim against the plaintiff Kim ○○

The Plaintiff has the value-added tax claim for the first term of January 2006 (gold KRW 297,066,010) that was served on the Defendant as a notice of tax payment as of January 16, 2007.

(b) Donation of real estate listed in the attached list of Kim○○○;

On December 22, 2006, ○○ Kim donated the real estate listed in the [Attachment List (hereinafter referred to as the "real estate of this case"), which is its sole property, to the defendant, who is the wife, and completed the registration of ownership transfer on January 10, 207.

Evidence Nos. 1 through 3 and the purport of the whole pleadings, based on recognition.

2. Determination on the cause of the claim

(a)the existence of preserved claims;

The Plaintiff’s taxation claim is established after the act of gifting the above real estate by Kim○○, but the tax liability has already been established, but there is a legal relationship that serves as the basis for establishing the claim in the situation where the taxable period has already commenced, and there is a high probability for the claim to be established based on such legal relationship in the near future, and the tax claim is established in the near future, and thus, the obligee’s right of revocation

B. Establishment of fraudulent act

(1) Since a debtor's act of transferring real estate, which is its sole property, to another person without compensation, constitutes a fraudulent act against a creditor, barring any special circumstance, it is reasonable to deem that such act of donation of real estate by Kim ○ is a fraudulent act, and it is presumed that the intention and bad faith of Kim○○ is presumed

(2) As to this, the Defendant did not know of the fact that the tax was imposed on Kim ○○ and donated real estate under the pretext of division of property and consolation money on the premise that it would be divorced in the future, and thus, the Defendant asserted to the effect that the act of donation by Kim ○ does not constitute a fraudulent act, or that the Defendant

However, the defendant is also the defendant who received the instant real estate without being divorced from Kim ○, and the written evidence Nos. 1 and 2 of the evidence Nos. 1 and 2 alone cannot be deemed to have been reversed unless the act of Kim ○'s donation did not harm the joint security of general creditors or the presumption of bad faith against the defendant. Ultimately, the defendant's assertion is without merit.

3. Conclusion

Therefore, it is reasonable to cancel the donation contract of this case between Kim○ and the defendant as a fraudulent act, and the defendant is obligated to cancel the registration of ownership transfer of this case's real estate to Kim○○ as a restoration to its original state.