Whether it constitutes a fraudulent act

The second taxpayer of a corporation's act of transferring ownership by donating real estate to children without fulfilling the tax liability constitutes fraudulent act.

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

1. A. On January 26, 2005, the sales contract concluded on January 26, 2005 between the defendant and the pregnant ○○○ is revoked.

B. The defendant will implement the procedure for registration of cancellation of ownership transfer registration completed under No. 1201 on January 31, 2005 by the ○○ District Court ○○○○ original registry office ○○○○○○○ registry office, which completed on January 31, 2005.

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

1. Indication of claim;

Tax claims notified by the Plaintiff on August 9, 2005 and on May 29, 2006 to ○○○, a secondary taxpayer of ○○ Drugs Co., Ltd. on two occasions are KRW 77,971,240, including additional dues and aggravated additional dues. On January 31, 2005, Y○○○ donated each of the real estate listed in the separate sheet to the Defendant, who is a child, and transferred the ownership thereof. As such, the Plaintiff’s claim for restitution was revoked by fraudulent act and its ownership was transferred.

2. Judgment without holding any pleadings (Articles 208 (3) 1 and 257 (1) of the Civil Procedure Act);

Table 3

1. ○○○-Gun ○○○-do 143-1 Forest land 11,107 square meters;

2. Forest land of 153 square meters in a mountain 153 square meters in the same Ri;

3. 350-1 Magsan 4,155 square meters;

4. 718-5 square meters in the same Ri 2,529 square meters;