Upon the expiration of the exclusion period, the right to the completion of the contract shall be extinguished.

The right to the completion of the pre-sale agreement shall be exercised within the period of the exercise, if the parties agree on the period of the exercise, or within ten years from the time the reservation is made, if no agreement is reached, and if the period is exceeded, it shall be extinguished upon the lapse of the exclusion period.

Article 30 of the National Tax Collection Act

2014 Gab207626 Cancellation of provisional registration

Korea

IsaA

July 9, 2014

July 16, 2014

1. The defendant shall implement the procedure for the cancellation of registration of cancellation of the right to claim ownership transfer, which was completed on November 3, 200 with respect to the real estate stated in the attached list, by the Suwon District Court Yang Jong-gu registry office, as well as the provisional registration of the right to claim ownership transfer, which was completed on October 14, 2005 by the same registry office, and completed on October 14, 2005.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

2. Judgment by service (Article 208 (3) 3 of the Civil Procedure Act).

Cheongwon of the Gu

1. Factual basis

(a) Existence of a taxation claim;

The plaintiff has a tax claim on the non-party in arrears KimB (hereinafter referred to as "non-party in arrears"), such as global income tax, and the detailed details are as specified in the table 1 below.

Table Omission of the Table

(b) Acquisition of real estate ownership and selection of provisional registration;

The delinquent taxpayer acquired on October 19, 200 the real estate listed in the separate sheet owned by him (hereinafter referred to as the "real estate of this case") by sale and purchase, and on November 03, 2000, the provisional registration of the right to claim ownership transfer was made to the Non-PartyCC on the ground of the pre-sale agreement, and thereafter, the Non-PartyCC transferred the right to claim ownership transfer to the defendant A on October 14, 2005 (Evidence 2-1 through 2).

2. Lapse of exclusion period and insolvency; and

(a) the lapse of the exclusion period;

On November 03, 200, the instant real estate was transferred without exercising the right to request the transfer of ownership on the ground of the pre-sale agreement, and after the acquisition of the instant real estate, the Defendant did not exercise the right to complete the purchase and sale reservation until November 18, 2013. The right to complete the purchase and sale reservation is a kind of right to form a contract, and if there is no such agreement between the parties, the right to complete the purchase and sale reservation shall be exercised within that period, and if there is no such agreement, within 10 years from the date of establishment of the pre-sale agreement, so the right to complete the pre-sale in excess of that period is extinguished upon the expiration of the exclusion period (Supreme Court Decision 94Da22682, 22699).

Meanwhile, the additional registration based on the transfer of provisional registration is to specify the succession relation by the existing motive in the register, and as such, a claim for cancellation registration of provisional registration is sufficient for the transferee only, and the transferor does not have the standing to be the defendant in the claim for cancellation registration (Supreme Court Decision 94Da17109).

(b) Insolvent;

"The delinquent taxpayer's active value of the property of this case, such as delinquent taxpayer's property, is the real estate's appraised value (individual assessed value), the financial property's OOOOOO and the passive property value is the real estate's valuation value, and the passive property value is an OOOOO won in excess of the tax claim due to the delinquent amount's excess of the obligations of OOOOO won, and the lawsuit site is still in excess of the tax claim's debt. (A evidence 3, A evidence 4-1 through 2, and A5)", and even if the delinquent taxpayer is not in the current insolvent condition, the plaintiff's request for cancellation registration of this case is a preservation act for the person subject to subrogation, and the plaintiff's subrogation requirement is recognized.

3. Exercising creditor's subrogation right;

The right to be the object of creditor's subrogation right can be the object of creditor's subrogation right, such as the debtor's property right, lawsuit and other public rights except the debtor's right to publicity, the right to prohibit seizure of claims, and the right under public law can be the object of creditor's subrogation right.

The right to the completion of the pre-sale is a kind of right to the formation of the pre-sale, and the defendant has not exercised the right to the completion of the pre-sale within a period of ten years from the date of the establishment of the pre-sale, so the right to the completion of the pre-sale was extinguished after the lapse of ten years from November 03, 200.

The provisional registration to secure the right to claim ownership transfer does not take effect by itself, but if the principal registration is made on the second day, it brings about the result that the creditor is unable to receive full repayment because the change of ownership takes effect retroactively to the time of provisional registration, and the execution of disposition on default is impossible due to the existence of the senior provisional registration at the time of the public sale of the real estate in this case.

According to the Seoul Central District Court Decision 2008Gahap83665, the provisional registration of which the right to completion of the reservation has expired is subject to cancellation as the cause becomes invalid. The plaintiff is entitled to cancel the registration of the right to claim ownership transfer of the real estate in this case.

4. Conclusion

As above, as Defendant A has exercised the right to complete the purchase and sale reservation within a period of ten years from the time of the establishment of the reservation for sale of the instant real estate, the right to complete the purchase and sale reservation was extinguished by the escape of the exclusion period, and the provisional registration based thereon is null and void, so the Plaintiff was entitled to file a claim for cancellation of the provisional registration of the right to claim ownership transfer transfer which has been made in the future of the Defendant.