Whether it constitutes a fraudulent act

Under the circumstance that it can be known that the national tax will be imposed on the future large amount of national tax after concluding a sales contract for the real estate subject to taxation, the act of donating his entire property to his/her father, the fraudulent person, etc. and causing the state of insolvency constitutes a fraudulent act.

Article 30 of the National Tax Collection Act (Cancellation of Fraudulent Act)

1. The contract of donation concluded on December 6, 2006 between the Defendants and Jeong-hee is revoked.

2. The Defendants will implement the procedure for registration of cancellation of ownership transfer registration, which was completed under No. 22017 of the receipt on December 11, 2006 by the Jeonju District Court Branch of the Jeonju District Court with respect to the real estate mentioned in paragraph (1).

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

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment on deemed confession (Article 208 (3) 2 of the Civil Procedure Act).

Grounds of Claim

1. As to the establishment of the Plaintiff’s preserved claim (tax claim) against Nonparty 1 Jeong-hee

(a) Details of national taxes imposed and delinquent national taxes;

On December 2, 2006, Non-party 1 (hereinafter referred to as the "debtor") entered into a real estate sales contract to sell and purchase the "land located at 000-3, 000-6, 000, and 000 of the same Ri (hereinafter referred to as "real estate subject to taxation"); and completed the registration of ownership transfer on December 28, 2006 with the Jeonju District Court Branch Office No. 00000 and 0000 on December 28, 2006 (refer to the evidence No. 1, No. 1, and evidence No. 4, No. 1, No. 1, No. 1, No. 4, No. 1, No. 1, No. 20007)" (refer to the evidence No. 1, No. 1, No. 2005, No. 1, No. 306410, Apr. 1, 2005).

(See Evidence Nos. 1 through 3 and No. 1 to 3)

(b) Disposing of the debtor's property;

On the other hand, on December 6, 2006, after the debtor entered into a sales contract for "real estate subject to taxation" on December 6, 2006 (hereinafter "real estate of this case"), the debtor entered into a donation contract which donates 1/2 shares of 1/2 each to the defendant Jung-ju District Court and the defendant Kim Jong-soo, completed the registration of ownership transfer by 000 on December 11, 2006, and completed the registration of ownership transfer with the Jeon-ju District Court ○○○○○○○○○○○○○○○○○○○○○○○○○○○0-2, 423 square meters (hereinafter "○○○○○○○-2, hereinafter ") on the gift of 00 through 000 registry offices of Jeonan District Court 200 on December 11, 2006, and completed the registration of ownership transfer with 1000 square meters on the gift of 1/200 on December 26, 2006.

(c) Date for establishing the taxation rights;

On the other hand, a taxation claim is legally established when the taxation requirements under the tax law are met. In the case of the above delinquent national tax, the income tax to be paid by preliminary return as transfer income tax is stipulated that the tax liability is established on the last day of the month in which the amount which serves as the tax base under Article 21 (2) 2 of the Framework Act

D. Sub-determination

Therefore, as of December 6, 2006, the debtor's fraudulent act of the debtor on the real estate of this case, when determining whether to establish the plaintiff's tax claim against the debtor, the date when the liability to pay delinquent national taxes, which is the plaintiff's tax claim, was established on December 31, 2006, and on December 6, 2006, when the debtor entered into a gift contract with the defendant Jeong-sung and Kim Jong-soo, the liability to pay delinquent national taxes has not yet been established, but on December 2, 2006, the "real estate subject to taxation, which is the cause of taxation of delinquent national taxes, has already been established after the sales contract was entered into on December 2, 2006, and there was a high probability that basic legal relations that may arise, and the claims that may arise in the near future, have been established." The national taxes on delinquent local taxes in attached Form 1, which are the plaintiff's tax claim, can be the preserved claim of the creditor's right to revoke (see Supreme Court Decision 2005Da3732975, Nov. 28, 28, 20005, 20197

2. As to the debtor's fraudulent act and insolvency

The debtor could expect that the national tax of the large amount of the above mentioned above will be notified, and on December 6, 2006, donated '○○○ 000-2 land' and '○○ ○○○ land' as well as 'the real estate in this case', reduced the liability property that is the security for the tax claims, and as a result, the debtor was placed in an insolvent state, resulting in a situation in which the plaintiff could not obtain the satisfaction of the tax claims through the debtor's property.

3. As to the deceased's will

(a) The debtor's intention to cause harm;

On December 2, 2006, the debtor entered into a sales contract for the "real estate subject to taxation" on December 2, 2006 and came to know on December 6, 2006 that the amount of national tax is to be imposed on him/her, he/she donated his/her entire property, including the real estate in this case, to his/her father, the defendants, and the non-party 1 who are his/her natives, causing the state of insolvency. It is clear that the debtor's intention to cause the death of the defaulter in health care due to such act is clear.

B. Bad faith of the defendants

In addition, the defendant Jeong-dong is the father of the debtor's husband and the defendant Kim Jong-soo was the husband of the defendant's real estate, and it was known that the donation of the real estate in this case to the defendant's real estate in this case would reduce the debtor's responsible property and prevented the creditor from meeting the total creditor (see the evidence No. 4-1 to No. 2

C. Sub-decision

In light of this, it is clear that the debtor's intent to harm is clear, and the defendants also knew that they have conspired with the debtor, or at least would not reduce the debtor's assets and satisfy all creditors due to the debtor's legal act, so the defendants cannot be deemed a bona fide acquirer.

4. As to the ground for revocation of the fraudulent act

As above, the plaintiff became aware of the fact that the debtor donated the real estate of this case with the intention of doing harm and reduced the debtor's responsible property and caused the debtor to be in excess of his/her liability.

5. Conclusion

Therefore, in light of the above facts, the gift agreement between the debtor, defendant, defendant, and defendant Kim Jong-soo with respect to the "real estate of this case" is concluded with the knowledge that it would prejudice the plaintiff, who is the creditor, in order to be exempted from the disposition of default on national taxes imposed by the head of Seo-gu Daejeon District Tax Office under the jurisdiction of the plaintiff. Thus, the plaintiff is not exempted from its revocation. Thus, the plaintiff is obligated to seek the revocation in accordance with the provision of Article 30 of the National Tax Collection Act and to implement the procedure for the registration of transfer of ownership in the name of defendant Jong-dong and the cancellation of transfer of ownership in the name of defendant Kim Jong-soo, which was completed with respect to "real estate of this case" and the procedure for registration of cancellation of ownership transfer in the name of the above debtor.