beta
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
Reasons
1. The reasoning of the court’s explanation concerning this case is as follows, and the reasoning of the judgment of the court of first instance is as stated in the part concerning the reasoning of the judgment of the court of first instance, except for the dismissal of the part under Paragraph 2 below. Thus, it is acceptable in accordance with the main sentence of Article 420
2. The height of the judgment of the court of first instance shall be from 8 to 14 in parallel with the judgment of the court of first instance.
“A. In principle, it is necessary to require that a claim protected by the obligee’s right of revocation has arisen prior to the occurrence of an act that could be viewed as a fraudulent act, but there is a high probability that the establishment of a claim has already occurred at the time of the fraudulent act, and that a claim should be established in the near future by its legal relationship. In the near future, where a claim has been created due to its realistic possibility in the near future, the claim may also become a preserved claim of the obligee’s right of revocation. This legal principle applies to tax claims. As such, even in cases where there was no specific disposition at the time of the fraudulent act, even if there was no specific legal relationship at the time of the fraudulent act, and where a tax claim was established specifically through a series of procedures in the near future, such a tax claim may become a preserved claim of the obligee’s right of revocation (see, e.g., Supreme Court Decisions 200Da37821, Mar. 23, 2001; 2006Da16416, Jun. 29, 2007).
“However, the following facts and circumstances, which are acknowledged as comprehensively considering the overall purport of the pleadings in each entry, including the above facts of recognition and evidence Nos. 1, 2, 3, and 6 (if any, the number is available, i.e., the transfer income tax on F real estate 133,105: