beta
Text
1. Revocation of a contract of gift made on November 14, 2016 between B and the Defendant on real estate listed in the separate sheet between B and the Defendant.
2...
Reasons
Recognizing facts, B contributed each of the above buildings No. 5, F, G, H on June 25, 2015, and No. 1, J, and K (hereinafter “each of the instant contributed real estate”) on the same land on October 19, 2015 to the medical corporation C and completed the registration of ownership transfer.
B On October 24, 2016, the Plaintiff filed a transfer income tax on the transfer of each of the instant shares with the Plaintiff, but did not pay the transfer income tax.
Accordingly, on January 2, 2017, the Plaintiff notified B of the payment of KRW 571,597,780 as capital gains tax on each of the said real estate by January 31, 2017. However, due to the failure of B to pay the said amount, the principal, additional charges, and aggravated additional charges of capital gains tax in arrears at the present amount to KRW 698,492,260 (hereinafter “instant tax claim”). B donated real estate indicated in the separate sheet, which is the only property of the Defendant, to the Defendant, who is a child, on November 14, 2016, and completed the registration of ownership transfer as the receipt of No. 38999 on November 15, 2016.
【In light of the fact that there has been no dispute, and the facts of recognition as to the purport of the entire entries and arguments of Gap 1 through 7, it is reasonable to view that Eul had already formed a basic legal relationship with respect to the occurrence of capital gains tax at the time of contribution of each of the instant real estate to the medical corporation on June 25, 2015 and October 19, 2015. In addition, in light of the overall provisions of the Income Tax Act or the nature as the state agency of the plaintiff, it was highly probable that tax claims related to the instant legal relationship should be established in the near future in light of the above legal relationship, and in fact, the tax claim of this case was established by notifying the plaintiff of the payment of capital gains tax amounting to 571,597,780 won on January 2, 2017.
Therefore, the taxation claim of this case is the preserved claim to cancel B's fraudulent act.
In addition, B is the only child of November 14, 2016 to the defendant who is the child.