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(영문) 대법원 1983. 12. 13. 선고 83누283 판결
[증여세등부과처분취소][공1984.2.1.(721),202]
Main Issues

Whether the act of reason for the registration of transfer of ownership, which was made under the Act on Special Measures for the Registration, etc. of Transfer of Real Estate Ownership, shall be deemed to have been committed before December 31, 197

Summary of Judgment

Since the Act on Special Measures for the Registration, etc. of Transfer of Real Estate applies to the real estate in fact transferred by a juristic act such as sale, donation, exchange, etc. before December 31, 1974, the pertinent juristic act that has been registered for transfer of ownership pursuant to the said Act is always deemed to have been done prior to December 31, 1974.

[Reference Provisions]

Article 3 of the Act on Special Measures for Transfer of Real Estate Ownership

Plaintiff, the deceased and the deceased

Plaintiff

Defendant-Appellee

Head of North Daegu Tax Office

Judgment of the lower court

Daegu High Court Decision 82 Gu198 delivered on April 19, 1983

Text

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

Reasons

We examine the grounds of appeal.

If evidence of the court below was collected through the records, it is justified that the court below rejected the plaintiff's assertion that 10 square meters and 2,187 square meters in total were donated to the plaintiff on April 16, 1972 from the deceased non-party who was the husband of the plaintiff, and up to this point, there is no error of law in the course of factual confirmation, and since the Act on Special Measures for the Registration, etc. of Real Estate Ownership, etc. applies to the real estate which was transferred in fact due to legal acts such as sale, donation, exchange, etc. before December 31, 1974, and the juristic act, the ownership transfer registration of which was made pursuant to this Act, shall be deemed to have been done on or before December 31, 1974, it is not reasonable to deem that the juristic act was done on or before December 31, 1974. Therefore, the appeal shall not be accepted as an independent opinion.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Il-young (Presiding Justice)

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