Sub-Support-2017-Ban-104646 ( November 16, 2017)

Revocation of Fraudulent Act

(See the judgment of the court below) The donation contract of this case constitutes a fraudulent act and is presumed to be a bad faith of the delinquent taxpayer and the defendant who is a beneficiary.

Article 41 of the National Tax Collection Act

2017Na68687

Korea

O*

November 16, 2017

June 27, 2018

September 5, 2018

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

The contract of donation concluded on February 3, 2016 with respect to the 108 square meters prior to ○○○○○○○-○○, ○○○○, ○○○, ○○○, ○○, ○○, on the basis of the Defendant and the Defendant* (the Defendant) will implement the procedure for the registration of cancellation of ownership transfer completed on February 23, 2016 by the Incheon District Court’s father-Support Kimpo Office, 11056 regarding the said real estate.

Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance, and thus, citing this as it is in accordance with the main text of Article 420 of the Civil Procedure

Therefore, the judgment of the first instance court is just and the defendant's appeal is without merit, and it is dismissed and it is so decided as per Disposition.