(심리불속행) 토지거래허가가 나지 않은 상태에서 부동산이 제3자에게 소유권이전되는 경우 매매계약은 무효가 됨[국패]
Seoul High Court 2015Nu51790 (23 June 2016)
(In the absence of permission for land transaction, if a real estate is transferred to a third party without permission for land transaction, the sales contract will become null and void.
(In the first instance) Where real estate subject to a sale contract is not subject to land transaction permission, ownership is transferred to a third party at an auction procedure without any land transaction permission, the sale contract becomes null and void finally and conclusively.
Transfer Income Tax Act No. 105
2016Du45981 Revocation of Disposition of Imposing capital gains tax
○ Kim
○ Head of tax office
on October 23, 2016
on January 29, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the judgment below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are not reasonable. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.