잔금 청산 전 계약이 해제되었으나 소유권환원이 불가능한 경우 양도여부[국패]
Daejeon District Court 2010Guhap1509 ( October 14, 2010)
early 2009 Jeon1230 (No. 29, 2010)
Whether a contract is cancelled before the balance is liquidated but it is impossible to refund the ownership;
The transferor cannot be deemed to have earned income from the transfer of real estate even if the transferor acquired the right to claim compensation for damages because the transferor failed to repay the registration of ownership because the real estate was transferred to a third party at the time of cancellation of a sales contract due to the failure of the purchaser to pay
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
1. Purport of claim
The rejection disposition against the plaintiff A on January 15, 2009 by the head of Young-dong Tax Office and the rejection disposition against the defendant Seo-gu Tax Office's request for correction of transfer income tax belonging to the year 2004 against the plaintiff A and against the plaintiff B on January 13, 2009 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked, and all plaintiffs' claims are dismissed.
The reasoning for the court’s explanation on the instant case is the same as the reasoning for the judgment of the first island, and thus, it is acceptable to accept it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the plaintiffs' claims of this case are accepted in its entirety due to the reasons, and the judgment of the court of first instance is justified with this conclusion, so the appeal of the defendants is dismissed as I2. It is so decided as per Disposition.