Whether it constitutes a fraudulent act

If a corporation with a special relationship purchases the only property of the defaulted corporation whose tax liability is established at the time of the sales contract, it constitutes a fraudulent act.

Article 406 (Right of Revocation of Civil Act)

1. The sales contract concluded on August 8, 2005 between the defendant and the non-party (ju) ○○○○○○○ (○○○○○○○○○○○○○○○○○○○○○0) on each real estate listed in the separate sheet shall be revoked.

2. The defendant shall execute the registration procedure for transfer of ownership based on the restoration of the true name with respect to each real estate listed in the separate sheet to ○○○○○.

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

1. Purport of claim

The same shall apply to the order.

1. Facts of recognition;

A. Each real estate listed in the separate sheet (hereinafter referred to as each of the instant real estate) was owned by the (main) ○○○○○○○○○ (hereinafter referred to as “○○○○○”). The Defendant and the Plaintiff concluded a sales contract on August 8, 2005 with respect to each of the instant real estate (hereinafter referred to as “the sales contract”), and each of the instant real estate was completed on the 12th of the same month thereafter.

B. At the time of the instant sales contract, ○○○○○ was in arrears with KRW 13,095,060 of the value-added tax (the date of the establishment of the tax liability on December 31, 2003; March 31, 2004) for the second period of 2003, and became insolvent by selling each of the instant real estate to the Defendant.

C. On the other hand, on the same day as the day when the registration of ownership transfer was completed, the Defendant completed the registration of the establishment of a mortgage over KRW 100,000 with respect to each of the instant real estate to ○○○○ on the same day. The amount was the amount stated in the claims

[Reasons for Recognition] Article 257(1) of the Civil Procedure Act

2. Determination

According to the above facts, the sales contract of this case concluded between the defendant and ○○○○○ on each of the instant real estate was detrimental to the plaintiff, who is a national tax creditor of ○○○○○○○, and thus, the defendant is obligated to cancel the sales contract of this case, and the defendant is obligated to implement the registration procedure for transfer of ownership for each of the instant real estate to ○○○○○○○○○○

List

1. Factory site: 00 00 0,000 ○○-si, 00 5,963 square meters;

2. The above ground subparagraph 1;

A steel-frame and a prefabricated structure, a steel-frame structure, a steel-frame structure, a sand position plate, a stoke roof factory, a boiler room, a warehouse, 794m2.95m2

3. The above ground control title;

148.50 square meters in storage of a shower room in the roof of the prefabricated-type light steel structure, sand position panel, sand position plate, and a shower room.

4. The above ground Down;

2. A 2-story towing warehouse and dormitory for reinforced concrete structure

1st floor air conditioners 664.50 square meters

2. A dormitory of 98.82 square meters;

5. The above ground route;

70 square meters in a prefabricated-type light steel framed, iron cells, one-story wastewater treatment site, 70 square meters;

6. The above ground heading;

The end shall be 237.36 square meters of a single-story, a single-story, a reinforced concrete sloping roof.