Where the registration of ownership transfer of real estate is based on a title trust, it may not be seized on the basis of national tax delinquency.

If the registration of ownership transfer of real estate is based on the title trust, it is necessary to indicate the consent to cancel the registration of ownership transfer based on the delinquent national tax of the title trustee.

Article 24 of the National Tax Collection Act

2017da 13714 Provisional attachment registration cancellation, etc.

IsaA

Republic of Korea and one other

November 9, 2017

November 23, 2017

1. The Defendants expressed their intent to accept the registration of cancellation of transfer of ownership under the Daegu District Court’s registration No. 0000 on May 3, 201 with respect to the Plaintiff’s 00-dong 000 0,000-0 forest land and 23,931 square meters.

2. The costs of lawsuit shall be borne by each person;

Cheong-gu Office

The same shall apply to the order.

1. Facts of recognition;

A. On May 3, 201, the Plaintiff decided to title trust the ownership of 000 00 00 - 000 0 - 000 - 23,931 m2 (hereinafter “the instant real property”) to B, and issued the ownership transfer registration (hereinafter “the instant ownership transfer registration”) to B on April 18, 201 with the Daegu District Court’s registration No. 0000 on May 3, 201.

B. After the transfer registration of ownership was made to B.B, on August 23, 201, the application for provisional attachment filed by Defendant PCC, and the provisional attachment registration of KRW 27,644,100 was completed with respect to the instant real estate as the claim amount of KRW 000 by the registration office of the Daegu District Court. On March 15, 2012, the Defendant Republic of Korea registered the attachment as the receipt office of the said registration.

C. On October 27, 2016, the Plaintiff filed a lawsuit seeking cancellation (Tgu District Court 2016Da117152) against ED, E, the heir of EB, based on the title trust, and thus, the registration of transfer of ownership in this case in this case was null and void, and thus, the Plaintiff filed a lawsuit seeking cancellation thereof (Tgu District Court 2016DaDa117152). The judgment was finalized on November 11, 2016.

[Ground] Facts without dispute, entry of Gap 1 through 5 (including provisional number), the purport of the whole pleadings

2. Determination

According to the above facts of recognition, the registration of transfer of ownership in this case in the name of BB on the instant real estate is null and void as it is based on the title trust, and thus, it should be cancelled. The Defendants, who made provisional seizure and seizure on the premise that the instant real estate is owned by BB, have the duty to express their consent on the registration

3. Conclusion

Therefore, the plaintiff's claim is accepted on the ground of the whole reasons.