The burden of proving that transfer registration is invalid is the claimant.

If the registration of ownership transfer is asserted to be null and void because the registration has been completed lawfully against the original owner's will, there is no evidence to prove that the donor forged the donation contract and completed the registration of ownership transfer based on forged documents due to dementia, etc.

Article 71 of the Inheritance Tax and Gift Tax Act

2016 Ghana 51278 Registration for Cancellation of Ownership

AA

BBB other than BB

August 21, 2017

September 11, 2017

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

A. Defendant KimCC and KimDD perform the procedure for registration of cancellation of ownership transfer registration made on October 2, 2012 by the Jeju District Court No. 75106, Oct. 2, 2012 with respect to each 1/2 share of GGG-dong 3996-3 and 2,952 square meters (hereinafter “instant land”). Defendant BBB performed the procedure for registration of cancellation of ownership transfer registration for the instant land, which was completed on March 4, 2013 by the Jeju District Court No. 18614, Mar. 4, 2013.

1. Basic facts

A. On September 24, 2012, the EE completed the registration of ownership transfer on the ground of inheritance due to the agreement and division as of July 19, 1971.

B. The fatherE’s children are the Plaintiff, Defendant KimCC, and KimF, and Defendant KimD is the spouse of Defendant KimCC.

C. On October 2, 2012, Defendant KimCC and KimD completed each of the first /2 shares transfer registration on the instant land on the ground of donation on the same day, and on March 4, 2013, Defendant BB created a collateral security on the ground of the claim No. 150,000,000.

[Ground of recognition] Facts without dispute, entry of Gap 1 and 2 evidence, purport of the whole pleadings

2. The plaintiff's assertion

The Plaintiff received the instant land from Vice-E and paid taxes to the Plaintiff while cultivating it, and also managed the vice-E’s seal impression design. However, Defendant KimCC and KimD made a gift contract by forging the vice-E’s seal impression suffered from dementia and made the registration of ownership transfer. As such, the registration of ownership transfer in the name of Defendant KimCC and KimD is null and void, and the registration of ownership transfer in the name of Defendant KimCC and KimD is also null and void, and thus, the registration of ownership transfer in the nearest establishment of the Defendant BBB should

3. Determination

However, the evidence submitted by the Plaintiff alone is insufficient to recognize that the Defendants forged a gift contract and completed the registration of ownership transfer for the land of this case while EE suffers from dementia. The Plaintiff’s assertion is without merit, since there is no other evidence to acknowledge it.