Since a provisional registration made by the Defendants is null and void in accordance with the invalidation of a title trust agreement, whether it can be returned to the name of the defaulted taxpayer.

In making the provisional registration of the name of a third party, there has been an agreement between the creditor, the debtor and the third party, and in case where it can be deemed that the creditor and the third party are in an indivisible relationship with the creditor, the provisional registration of the name of the third party is valid, and it cannot be said that the provisional registration of the name of the third party is registration in the name of a person who

Article 24 of the National Tax Collection Act

Seoul Northern District Court 2017Kadan138651 Cancellation of provisional registration

Korea

aa

bb

March 16, 2018 (as regards Defendant Aa),

January 18, 2019 (with respect to Defendant BB)

February 15, 2019

1. Defendant Aa c.

(a) As to shares of 0/0 of the real property listed in Schedule 1,

B. As to shares of 0/0 out of the real estate listed in the separate sheet No. 2

On October 0, 2010, the Seoul Northern District Court's respective procedures for the cancellation registration of provisional registration completed on October 0, 2010 by the receipt No. 0000 shall be implemented.

2. The plaintiff's claim against the defendant BB is dismissed.

3. Of the costs of lawsuit, the part arising between the Plaintiff and Defendant BB shall be borne by the Plaintiff, and the part arising between the Plaintiff and Defendant Aa, respectively.

Cheong-gu Office

As to the 0/0 portion of the real estate listed in paragraph (1) of the [Attachment List 1] among the real estate listed in paragraph (1) of the annexed Table 1 (hereinafter referred to as the "the store of this case"), the defendant bb shall implement the procedure for each cancellation registration of provisional registration completed on October 0, 2010 with respect to the 0/0 portion of the real estate listed in paragraph (2) of the annexed Table 2 (hereinafter referred to as the "land of this case") to cc.

1. Facts of premise;

A. Cc andfff completed each registration of ownership transfer with respect to some of the instant stores and the instant shares on October 0, 1993, and cc subsequently sold his share to a third party several times.

B. The final co-ownership of CC remains only 0/0 of the above store shares (hereinafter referred to as "store shares") and 0/00 of the above land shares (hereinafter referred to as "land shares"), and CC issued a provisional registration to the Defendants on October 0, 2010, as follows:

C. DD filed a lawsuit against c on October 8, 2009 against c for filing a claim for ownership transfer registration with the District Court 2016 Kahap00000 on the ground that it was called the agreement with ddd on October 8, 2009 to transfer ownership and make provisional registration as a guarantee obligation with respect to store shares and land shares.

D. On July 1, 2016, cC rendered a favorable judgment to dD on October 8, 2009 to implement the procedure for the registration of ownership transfer based on the ownership transfer agreement with respect to the shares in the store and the shares in the land, and the above judgment became final and conclusive at the appellate court on July 7, 2017 after the dismissal of cc in its entirety.

E. Meanwhile, DD is in arrears with a total amount of national taxes equivalent to KRW 000,00 including the additional dues, around the day of the instant lawsuit, and the said arrears exceed active property at the time of the closing of argument in the instant case.

[Ground of Recognition] Facts without dispute, entry of Gap 1-4 evidence (including more than one number), the whole purport of the pleadings (the actual contents of the pleading)

2. Determination as to the claim against Defendant BB

A. The parties' assertion

(1) The Plaintiff asserts that the provisional registration of No. 1 of the store in the name of Defendant BB, and No. 1 of the land is held in title trust by DD, for which the right to claim ownership transfer registration against CC and thus, is null and void pursuant to the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”). Thus, the Plaintiff asserts that the Plaintiff seeking the cancellation of each of the provisional registration in subrogation of Dd and CC as national tax creditors against D in turn.

BB, as the provisional registration of the store No. 1, the land No. 1, and the provisional registration of the security, even though some of the secured claims are claims against e-e- d-, not Defendant BB, the registration of the name of a person other than the actual right holder who is prohibited by the Real Estate Real Name Act, was made under the agreement of e-e, Defendant BB, and the debtor D-D.

B. Whether title trust registration is prohibited by the Real Estate Real Name Act

(1) In a case where a provisional registration is made for the purpose of securing a claim, in principle, the obligee and the titleholder of the provisional registration shall be the same person. However, in a case where there was an agreement between the obligee, the obligor, and the third party on the provisional registration in a name of a third party, other than the obligee, regarding the provisional registration, and there was any special circumstance to deem that the claim was actually vested in a third party, or in light of transaction circumstances, the third party may receive a repayment of the claim effective from the obligor, and the obligor may also be deemed to have an indivisible relationship between the obligee and the third party, i.e., the relationship between the obligee and the obligee, and the third party, in which the provisional registration in the name of a third party is valid, the provisional registration in the name of the third party may not be deemed a registration in the name of a person, other than the de facto obligee prohibited by the Real Estate Real Name Act (see Supreme Court Decision 2002Da5084, Dec. 24, 2002).

Comprehensively taking into account the statements P.B. 1 to 5 (including two or more numbers) and the testimony and the entire arguments made by ee by the witness, the e-e (Defendant B. b. ) which has leased ten or more installments of the above bonds to dD on October 5, 2007 shall settle the balance of the loan bonds at KRW 602,00,000 and shall be exempted from the remainder. e-learning which has been liable to 150,000,000 or more to bb. on September 10, 2010 shall be deemed to have agreed to have agreed to have the balance of the loan bonds at KRW 10,000 and KRW 150,000 between b. d. d. d. and d. d. d. d. d. d. d. e. e. e., the remaining 0,000,000 shares of the above bonds and d. 00, e. e.

According to the above facts, the provisional registration of the store No. 1, the registration of No. 1, the registration of No. 1, the transfer of part of the original secured creditor, and the transfer of part of e and e, and the comprehensive delegation of the collection of claims to the effect that the agent and the creditor are entitled to acquire the status of the secured creditor, and Defendant BB future for the security of the obligation under the agreement of 3 parties of d and d and d and d and d. of the secured debtor. Therefore, the part of the acquired claim is the same as the creditor and provisional registration of b, and the part of the loan claim remaining to e are not transferred to b and it is considered that d and d in the agreement of 3 parties with respect to the loan claim remaining to e, even if it is paid the amount to b and paid to e, the relationship between e and b were indivisible.

C. Sub-committee

Ultimately, the provisional registration of the store No. 1, the land No. 1, and the land No. 1, which is completed in the future of Defendant BB, cannot be deemed as the registration under the name of the person who is not the actual right holder prohibited by the Real Estate Real Name Act. Thus, the plaintiff's claim on the premise that each of the provisional registration

3. Determination as to the claim against the defendant Aa

(a) Description of the claim;

(1) The provisional registration of the store No. 2 in the name of Defendant Aa, and the registration of the land No. 2 is null and void as it is deemed that the name of the provisional registration has been trusted to Defendant Aa with the store, the land owner, the right to claim the transfer of ownership against CC as the land owner.

The plaintiff, a national tax creditor of dD, seeks the execution of the procedures for the second provisional registration of store No. 2 and the second provisional registration of land No. 2, by subrogationing ddd and cc in turn.

(b) Judgment made based on the conclusion of confession;

Articles 208(3)2 and 150(3) of the Civil Procedure Act

4. Conclusion

If so, the plaintiff's claim against the defendant Aa is justified, and the claim against the defendant Bb is dismissed as it is without merit. It is so decided as per Disposition.