소유권이전등기
1. Defendant H is the Incheon District Court’s reinforcement registry office with respect to the shares of 6/8 of each of the real estate listed in the separate sheet to Defendant G.
1. Facts recognized;
A. A. Around 1944, around 195 square meters (the land division relation was omitted for the year 1963 and year 2008, and the land division relation was not at issue in the instant case; hereinafter “instant land”) prior to K, and around 787 square meters (the land was divided in 1982, year 201 and year 2012; hereinafter “instant two land”). L occupied each of the instant land with M, a spouse from around that time.
B. The I died on April 19, 1969, and thereafter N, I, under the former Act on Special Measures for the Registration, etc. of Transfer of Ownership of Real Estate (Act No. 3094 of Dec. 31, 197), completed the registration of transfer of ownership with respect to the land of this case on December 13, 1980, under each of his own name for the land of this case on August 29, 1981, and completed the registration of transfer of ownership with respect to each of the land of this case on January 27, 1990 by Defendant G, who was his own, died on January 27, 199, due to the inheritance by consultation division.
C. L was dead on October 8, 1989, and M was finally succeeded to L and M’s property rights at the 1/8 share of each of the O, Plaintiffs, and Defendant H, who died on January 7, 2007.
L, M’s heir and Defendant G, each of the instant lands were donated as above, and N did not have received or acquired each of the instant lands from I, so there was no dispute over the fact that the pertinent heirs are the above inheritors and the ownership transfer registration should be made in the name of the above inheritors. However, there was no dispute over the fact that Defendant G transferred ownership. However, there was no actual transfer of registration due to a dispute over the burden of capital gains tax that may occur when Defendant G transferred ownership.
E. After doing so, Defendant H bears the full amount of the above capital gains tax, etc., and Defendant G’s office of reinforcement registration of the Incheon District Court (No. 36521, Nov. 17, 2009) with respect to each of the instant land as of November 3, 2009.