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Title
Contracts of gift for real estate concluded after the date on which tax liability becomes effective shall constitute fraudulent act.
Summary
It constitutes a fraudulent act by which a delinquent taxpayer donated real estate to his/her spouse after the liability to pay national taxes comes into existence.
Related statutes
Article 30 of the National Tax Collection Act
Cases
Gwangju District Court 2015Kadan528869 Revocation of Fraudulent Act
Plaintiff
Korea
Defendant
○ ○
Conclusion of Pleadings
February 17, 2016
Imposition of Judgment
February 17, 2016
Text
1. The donation date concluded on January 6, 2014 with respect to the real estate listed in the separate sheet between the defendant and AA;
(b) cancel the drug.
2. The Defendant: (a) on January 2014, 2014, the registry office of the Gwangju District Court with respect to the real estate listed in the attached list
7. He shall comply with the procedure for registration of cancellation of ownership transfer registration completed under Article 3304.
3. The costs of lawsuit shall be borne by the defendant.
Cheong-gu Office
The same shall apply to the order.
Reasons
1. Indication of claims: It shall be as shown in attached Form; and
2. Judgment without holding any pleadings (Articles 208 (3) 1 and 257 of the Civil Procedure Act);