Appropriateness of a claim for performance of the procedure for transfer registration of ownership by subrogation of a defaulted taxpayer

The Plaintiff may seek implementation of the procedure for ownership transfer registration under a sales contract between the said Defendant and the saidA with respect to 1/5 shares of each of the instant land on behalf of the Defendant, as a tax claim holder of thisA, on behalf of the said Defendant. As such, the Defendant is liable to implement the procedure for ownership transfer registration on the said shares.

Article 24 of the National Tax Collection Act

2012 Gohap5076 Registration of transfer of ownership

Korea

XX Kim

September 13, 2012

September 27, 2012

1. The defendant shall implement the procedure for the registration of ownership transfer on August 3, 2006 to Nonparty AA (***************) with respect to one-fifth share of each real estate listed in the separate sheet.

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

The same shall apply to the order.

1. Determination as to the cause of claim

(a) Facts of recognition;

1) Nonparty A’s title trust of each of the instant real estates, etc.

A) On November 29, 2004, Nonparty A purchased 2/5 shares of each of the real estate listed in the separate sheet (hereinafter “each of the real estate of this case”) from the co-Defendant B, HuCC, and HuDD’s deceased HuE and each of the real estate in the separate sheet (hereinafter “each of the real estate of this case”) and from Seopo-si, Seopo-si, Seopo-si, Annpo-si, Seopo-si, Annpo-si, Mapo-si, Mapo-si, 1020 square meters and completed the registration of ownership transfer under the name of the co-Defendant Fur, who is a father of thisA. Nonparty AF, a co-defendant’s wife, and the head H purchased 2/5 shares of each of the above land from the co-Defendant Y and completed the registration of ownership transfer under the name of Kim Jong-J on August 3, 2006.

B) On September 1, 2006, thisA transferred each of 3/5 shares in the name of KimJ from among each of the instant real property to the co-Defendant HaF on the grounds of the division of the co-owned property on September 3, 2006, respectively, 2/5 shares in the name of the co-Defendant HaF in the name of the co-defendant 1020 and 8 parcels, respectively, to the KimJ, and on October 12, 2006, sold to the non-party HaK 1020 and 8 parcels in the name of the co-Defendant HaF.

2) The Plaintiff’s taxation claims against the AA

ThisA had not reported the tax base of capital gains on the resale of the above XX 1020 and eight parcels under the Plaintiff’s control. Accordingly, on August 31, 2009, the head of Jeju-affiliated Tax Office decided to rectify thisA to impose capital gains tax of 000 won on the grounds that actual transactions were not reported, and then notified thisA to pay the said capital gains tax of 000 won until October 26 of the same year from September of the same year. However, thisA failed to pay this, and thereby, the amount of national tax in arrears became KRW 000 as of December 201.

(iii) criminal punishment against thisA;

ThisA was sentenced to a fine of 000 won due to a violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name on November 29, 2004, on the ground that each of the instant real estate and each of the instant 2/5 shares among the instant parcels and the said parcels of land XX 1020 and 8, respectively, was trusted in the name of the co-defendant F (No. 2009 High Court Decision 2009Da789, Jeju District Court No. 2010No323, Supreme Court Decision 2010Do16428).

4) The plaintiff's filing of the lawsuit in this case and the judgment citing the co-defendants

On March 2, 2012, on behalf of thisA, the Plaintiff filed the instant lawsuit seeking the ownership transfer registration based on a sales contract between the co-defendants and the Defendant, and the instant co-defendants and the Defendant, on the grounds that thisA had title trusted each of the instant real estate with the co-defendants and the FF, and against the co-defendants and the F, based on the restoration of the true name. The Plaintiff filed the instant lawsuit seeking the ownership transfer registration based on the sales contract between the said co-defendants and the Defendant and the EA on July 26, 2012.

[Ground of recognition] Facts without dispute, Gap evidence 1 to Gap evidence 3, Gap evidence 5 to Gap evidence 8 (including each natural disaster) and the purport of whole pleadings

B. Determination

According to the above facts of recognition, the plaintiff can seek implementation of the procedure for ownership transfer registration under a sales contract between the above defendant and thisA with respect to 1/5 shares of each of the land of this case by subrogation of the defendant as a tax claim right holder of this case in this case. Thus, the defendant is obligated to implement the procedure for ownership transfer registration for the above shares to thisA on August 3, 2006.

2. Judgment on the defendant's defense

The defendant defenses that the defendant did not receive 000 won of the purchase price under the sales contract dated August 3, 2006 with respect to the 1/5 portion of each of the land of this case from Lee A or his guarantor Park L, but there is no evidence to acknowledge it (the defendant was absent on the date of pleading of this case, and the agreement submitted by the defendant accompanied by the written reply is "M" by the purchaser of the above share, it is difficult to believe in light of the fact that the agreement submitted by the defendant to the written reply is "M", and the attached real estate sales contract is not sufficient to recognize the above argument), and the defendant's above defense

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.