임의경매기입신청 등기후 소유권을 취득하고 경락된 경우 양도소득의 귀속자[국승]
Seoul High Court 2009Nu20412 ( December 15, 2009)
The person to whom the transfer income is attributed where the ownership is acquired after the registration of the application for voluntary auction;
Since the plaintiff completed the registration of transfer of ownership in the future of the plaintiff after the decision to commence voluntary auction was registered, it is reasonable to deem that the plaintiff could not oppose the third purchaser as the successful bidder was the successful bidder and that the third purchaser acquired the valid ownership due to the auction of the above land.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, since the petition of appeal filed by the Plaintiff did not state the grounds of appeal and the appellate brief was not filed within the statutory period, it is so decided as per Disposition by