The act of entering into a mortgage contract with a debtor over obligation constitutes a fraudulent act.

The conclusion of the instant mortgage contract to the Defendant, in excess of debt, constitutes a fraudulent act that reduces creditors’ joint security.

The contents of the decision shall be the same as attached.

Article 30 of the National Tax Collection Act

1. The contract to establish a right to collateral security concluded on June 28, 2007 between the defendant and Park Jin shall be revoked.

2. The defendant shall execute the procedure for registration of cancellation of the registration of the establishment of a neighboring mortgage completed on June 29, 2007 by the Suwon District Court Branch No. 72436, Jun. 29, 2007.

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

The same shall apply to the order.

1. Basic facts

A. As of June 30, 2008, 2008, which was the date of the filing of the instant lawsuit, Park Jin failed to pay taxes to the Plaintiff as of June 30, 2008, which led to KRW 3,023,788,230 in total as indicated below (the secondary tax liability among them is the notification that ○○ Construction Co., Ltd. was designated as the secondary taxpayer on March 19, 2008).

B. In excess of the debt, Park Jae-jin completed the registration of establishment of a mortgage on the attached list No. 72436, Jun. 29, 2007, which was received on the ground of a mortgage establishment agreement (hereinafter “mortgage establishment agreement”) dated June 28, 2007 to the Defendant, the wife, who was the wife, on the real estate stated in the attached list.

[Ground for recognition] Unsatisfy

2. Determination

(a)the existence of preserved claims;

Since each of the above transfer income tax, corporate tax, and earned income tax claims against the plaintiff Park Jin-jin is a national tax paid after voluntary declaration and the year to which it belongs is about the transaction from 2002 to 2004, which is the transfer of the contract to establish the mortgage of this case, each of the above claims has already been established at the time of the conclusion of the contract to establish the mortgage of this case, and it is highly probable that the claim should be established based on its basic legal relations in the near future, and it constitutes a case where the claim has been established because it is actually feasible in the near future. Thus, it can be the preserved claim of the obligee of this case

B. Establishment of fraudulent act

The conclusion of the instant mortgage contract to the Defendant, who is the wife, in excess of his debt, constitutes a fraudulent act as an act reducing the obligees’ joint collateral. The cancellation of the instant mortgage contract constituting a fraudulent act and the Defendant is obliged to implement the registration procedure for cancellation of the said establishment of mortgage as to the real estate listed in the attached list by restitution to the original state.

3. Conclusion

Therefore, the plaintiff's claim is reasonable, and it is decided as per Disposition.