Whether it constitutes a fraudulent act

The real estate that the delinquent taxpayer sold to his/her defendant is transferred to the delinquent taxpayer after the tax liability has been established and constitutes a fraudulent act.

Article 30 of the National Tax Collection Act

1. The sales contract concluded on March 9, 2006 between the defendant and leap00 shall be revoked.

2. The defendant will implement the procedure for the cancellation registration of transfer of ownership, which was completed in accordance with the receipt No. 0000 on March 14, 2006, with respect to each real estate listed in the separate sheet with the above le00.

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

The same shall apply to the order.

1. Basic facts

A. Formation of a taxation claim

(1) On August 17, 2002, the director of the tax office under the Plaintiff-affiliated tax office notified 00 of KRW 64,703,060 on April 30, 2006 that 00,000 - 00 - 00-1 - 1,418 square meters of transfer income tax on the transfer of title trust assets, which is the title trust assets, did not report the transfer income tax. The current amount of delinquent tax is KRW 71,302,730.

(2) On February 24, 2006, the Plaintiff sent a notice of tax investigation result that the amount of KRW 63 million will be added to around 00 in connection with the said transfer income tax, and the said notice was difficult to reach 00.

(b) Disposition of each real estate listed in the separate sheet;

The le00 completed the registration of ownership transfer (hereinafter referred to as the "registration of ownership transfer of this case") on the grounds of the sale on March 9, 2006 (hereinafter "the sales contract of this case") with respect to each real estate listed in the separate sheet of the defendant, which is one's own form, on March 14, 2006.

(c) The property relationship of 00;

At the time of the instant sales contract, 00 square meters, in addition to each real estate listed in the attached list, owned 00,00,000,000 0,000 and 268 00,000,000,000,000. However, the aforementioned 00 Dong 299-1 and 268 m268 m2, respectively, the maximum debt amount of KRW 500 million and 400,000,000. At the time of the instant sales contract, the aggregate of the officially announced values of 00,299-2 and 268 m268 m20,000, and the aggregate of officially announced values of KRW 1,959,200,00 were 1,959,200.

[Evidence] Facts without dispute, Gap evidence Nos. 1, 2, 3-1 to 4, Gap evidence Nos. 5-1 to 4, Gap evidence Nos. 6-1, 2, Gap evidence Nos. 7, and 8, and the whole purport of oral argument.

2. Determination

A. Determination on the cause of the claim

According to the above facts, since the sales contract of this case leads to a state of excess of debt, the sales contract of this case concluded between the defendant and le00 on each real estate listed in the separate sheet shall be deemed to be a fraudulent act detrimental to the plaintiff, who is a tax claim against 00 le0.

Therefore, the Plaintiff, a tax claim of le00, can seek cancellation of the sales contract of this case and restitution against the Defendant.

B. Judgment on the defendant's defense

At the time of the instant sales contract, the Defendant asserts to the effect that le00 was the bona fide beneficiary while having known that le00 had been liable for the said tax liability. However, there is no evidence to prove that the Defendant had bona fide been a bona fide beneficiary, and thus the Defendant’s defense cannot be accepted

3. Conclusion

Thus, the sales contract of this case concluded between the defendant who is a fraudulent act and le00 on the real estate listed in the separate sheet shall be revoked, and the defendant shall be obligated to implement the procedure for cancellation registration of transfer of ownership of this case, which is completed with respect to each real estate listed in the separate sheet, by restoring

List

1. 00 Doz. 000 Do. 48-1 2,861 square meters;

2. 00 Doz. 000 Do. 49-3 Doz. 990 square meters;