Ansan support-2016-Shap-103540 ( March 21, 2017)

It constitutes a fraudulent act if a delinquent taxpayer in excess of his/her obligation donates the proceeds of the real estate owned by him/her to his/her spouse.

It constitutes a fraudulent act if a delinquent taxpayer in excess of his/her obligation donates the proceeds of the real estate owned by him/her to his/her spouse.

Article 30 of the National Tax Collection Act

2017Na2046524 Revocation of Fraudulent Act

Korea

○ ○

Ansan support Decision 2016Gahap103540 decided July 21, 2017

December 14, 2017

January 25, 2018

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

Each contract of donation of KRW 50 million between the Defendant and Lee Dong-ju on March 15, 2015, KRW 20 million concluded on March 18, 2015, KRW 5 million concluded on March 19, 2015, KRW 10 million concluded on March 19, 2015, KRW 10 million concluded on April 20, 2015, and KRW 376 million concluded on April 20, 2015, shall be revoked. The Defendant shall pay to the Plaintiff 416 million and the amount calculated at the rate of KRW 5% per annum from the day following the day this ruling became final and conclusive to the day of full payment.

2. Purport of appeal

The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revocation shall be dismissed.

1. Quotation of judgment of the first instance;

The reasons for this court shall be as stated in the reasoning of the judgment of the court of first instance, except as provided in paragraph (2) below.

Therefore, it is accepted in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Parts in height:

��3면 11행의 "자기앞수표 20장"을 "자기앞수표 17장"으로, 같은 면 13행의 "250,000,000원"을 "260,000,000원"으로 각 고친다.

��4면 2, 4행의 각 "464,000,000원"을 "416,000,000원"으로 각 고친다.

��5면 2행의 "변론 전체의 취지"를 "을 제6호증의 기재와 변론 전체의 취지"로, 같은 면 6~8행의 "금원의 지급 무렵부터 … 제출되어 있지 않은 점"을 "피고가 금원을 지급받은 때로부터 약 1년 6개월이 지나서야 재판상 이혼을 청구한 점"으로 각 고친다.

��5면 12행의 "앞서 본 기초사실에 의하면"을 "앞서 든 증거들과 을 제3호증의 기재에 변론 전체의 취지를 종합하면"으로, 같은 면 13행의 "250,000,000원"을 "260,000,000원"으로 각 고친다.

��7면 6, 7행의 각 "원고"를 "이○주"로 각 고친다.

��7면 11행의 "2007다28819 판결"을 "2007다28819, 28826 판결"로 고친다.

��7면 하단 6행의 "국세가 체납된"을 "국세를 체납한"으로, 같은 면 하단 1행의 "체납처분을"을 "체납처분"으로 각 고친다.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified within the above scope of recognition, and the remaining claim is dismissed as it is without merit. The judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed. It is so decided as per Disposition.