Whether it constitutes a fraudulent act

It constitutes a fraudulent act committed with knowledge that it would prejudice the creditor.

Article 406 of the Civil Code, Right of Revocation

1. The sales contract between the defendant and the non-party corporation ○○ is revoked on December 20, 2005, the sales contract between the defendant and the non-party corporation ○○ on December 30, 2005, and the 1-3 of the above list as to the real estate mentioned in the list.

2. The defendant will implement the procedure for cancellation of each registration of transfer of ownership, which was made under No. 1253 on January 9, 2006 in the separate sheet to the non-party corporation ○○○ on January 27, 2006, with respect to the registration of transfer of ownership, which was made under No. 5383 on January 27, 2006, with respect to the real property as to the non-party corporation ○○.

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

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

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

Grounds of Claim

1. Formation of tax claims;

Non-party 1: (1) The non-party 1: (2) The non-party 1: (3) the real estate sales company whose type of tele-marketing from the Seoul ○○dong-dong

From 14 December 14, 2005 to 30 December 30, 2005, ○○ District Tax Office's ○○○ real estate business entity's tax investigation was conducted, and ○○○○ Tax Office's 436,029,980 corporate tax was notified from the head of ○○ Tax Office's 06.31.03.06.30,030 won was notified of 83,809,030 won as of 06.30, but it did not pay additional dues up to 545,225,390 won including additional dues (Evidence 1 to A2).

Table 1: Non-party (State) ○○○○○, the debtor, on October 31, 2006, the amount of national taxes in arrears>

Items of Taxation

Reversion

Date of establishment of tax liability;

Deadline for payment

Amounts in arrears, 206.10.31

non-higher

Total

Principal Tax

Additional Dues

Additional Dues

A corporation

204

04.2.31

06.03.31

362,252,700

351,352,140

10,540,560

360,000

Omitted income amount

A corporation

204

04.2.31

06.03.31

60,037,600

57,939,420

1,738,180

360,000

Omitted income amount

A corporation

2003

03.12.31

06.03.31

27,900,570

26,738,420

802,150

360,000

Omitted income amount

A corporation

205

.12.31

06.06.30

46,119,030

44,775,760

1,343,270

A corporation

205

.12.31

06.06.30

40,204,260

39,033,270

1,170,990

Absium

2005/7

05.07.31

06.06.30

8,708,230

8,454,600

253,630

Consolidateds

545,222,390

(unit: Won)

2. Facts of fraudulent act;

(A) Fraudulent act;

The non-party 1 (the State) presumed that the tax evasion amount after the tax investigation of the ○○ Regional Tax Office would be corrected, and before the decision of notice was made after the completion of the investigation, the real estate stated in the attached Table No. 10 is traded to the defendant who is the spouse of the representative director.

Real estate ①, ② was unable to satisfy the taxation claims under the above paragraph (1) by completing the registration of the original branch of the Chuncheon District Court from 2006.01.09 to 1253, real estate ③ to 27 October 2006 by the original branch of the Chuncheon District Court from 3rd to 53833 of the receipt of the registration of the ownership transfer (Evidence 4).

(b) Reduction of responsible property;

(1)The entire property of ○○○○ at the time of the 06.01.27, 06.01.27, which was owned by ○○○○ Tax Office prior to the completion of its corporate tax investigation of ○○○○○○○○○, and prior to the issuance of a notice, has been transferred to the representative’s spouse (

- The forest land of 29 square meters and 7466.95 square meters in ○○do, a real estate on the attached list of this case

- ○○ also has a 3848 square meters of forest land in ○○○○-ri ○○○○, ○○-si, ○○○○.

The officially announced land value of 29 square meters of forest land in 00, 000, which is over ownership of the spouse, is KRW 19,624,690, and the standard market value of 00 square meters of forest land in 00,000,000 won is KRW 29,745,040.

However, ○○ also transferred KRW 197,880,00 to Nonparty 1, 197,80,000 in ○○○ ○○ ○○ ○○ ○○ ○○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○

(c) Debt excess;

In the Civil Act, “the legal relationship that has already existed at the time of the fraudulent act, and that the claim is to be established in the near future based on such legal relationship, and in the near future, the probability of realizing the claim in the near future, the claim may also become the preserved claim of the obligee’s right of revocation (see Supreme Court Decision 95Da27905 delivered on Nov. 28, 1995).”

○○○○○ Tax Office’s corporate tax was actually notified of KRW 436,029,980 for the payment period following the completion of the investigation of the regional tax office, and as such, ○○○○ transferred its ownership to his spouse, the non-party corporation’s passive property at the time of 06.01.27, 06.00 won was national tax 436,029,980.

However, the non-party 2, the non-party 2, who was the only property, transferred all the ownership of the forest land and the forest land in ○○ City, 29, which was the only property, and eventually reduced the positive property of 217,504,690 won, and eventually caused the excess of the obligation of 218,525,290 won.

3. The intention of an injury.

A. The non-party delinquent taxpayer (main shareholder) ○○

After the investigation of the ○○ Tax Office on a planned real estate business entity, the non-party ○○ is expected to give notice of the tax evasion on the income omission.

First of all, ○○○ City, ○○-dong and ○○-dong forest land of ○○ City, which was divided into small lots, transferred ownership to the defendant who is the representative director's spouse, and then closed the business (Evidence A8).

The real estate at ○○○○ in the relevant city (main city) had the remaining 3848 square meters of forests and fields in ○○○○○○-dong and ○○-dong, the ownership of which was transferred to the Defendant. However, the real estate in this remaining real estate alone cannot satisfy 436,029,980 square meters of national tax bonds established in the relevant city, and this ○○-do was voluntarily transferred to the Defendant and voluntarily avoided seizure and payment of delinquent taxes without property after the due date after the issuance of a notice of 384 square meters of forests and fields.

B. The defendant's bad faith

Defendant ○○○○ is the spouse of ○○○○○○○○○○○○○○○○○○○○○. Therefore, it was possible to know the investigation of ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○

5. The date on which he becomes aware of a fraudulent act;

After the decision of 06.30.30 to notify the payment deadline, I were aware of the transfer of the property by printing out the list of data such as the property of the delinquent.07.

6. Conclusion;

In light of the above facts, the act of this case by the non-party (ju) ○○ constitutes a fraudulent act committed while knowing that it would prejudice the creditor, and the defendant was also aware of such facts. Thus, the plaintiff was entitled to file a claim for cancellation of the transfer of ownership registered in the future with the defendant to cancel the sales contract and restore the property deviating from the original claim.