Busan District Court Decision 2014Na46195 ( October 14, 2015)

(1) The act of selling the sole property of a delinquent taxpayer to a private party constitutes a fraudulent act.

(b)The original intent of the defaulted taxpayer and the defendant is presumed to be the act of reducing the general creditor's liability property against the defaulted taxpayer such as the plaintiff, etc. and the intention of the defaulted taxpayer and the defendant is presumed in light of the transaction circumstance and the relationship between the defendant and the defaulted taxpayer.

Article 30 of the National Tax Collection Act Revocation of Fraudulent Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.