Registration of cancellation of provisional registration

The provisional registration of the right to claim transfer of ownership due to the expiration of the right to complete the sale due to the expiration of the exclusion period.

Article 47 of the National Tax Collection Act (Effect of Attachment of Real Estate, etc.)

2016 Gaz. 239351 Cancellation of provisional registration

Korea

Kim 00

Pleadings without Oral Proceedings

November 18, 2016

1. The defendant shall have jurisdiction over the real estate listed in the attached Form Ma in the Suwon District Court's Ansan Branch Office

The procedure for the cancellation of the provisional registration of the right to claim a transfer of shares completed under No. 104470 of September 14, 1998

D. D. D.

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

Cheong-gu Office

The same shall apply to the order.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);

Cheongwon of the Gu

1. Relationship between parties;

The plaintiff is the seizure right holder who seized the real estate listed in the separate sheet (hereinafter referred to as "the real estate of this case") on March 8, 2005 and March 16, 2005, and the defendant has the provisional registration on the ground of the reservation to sell and purchase the real estate of this case (the certificate of No. 1 to No. 3 articles of article of this case).

2. Seizure of the Plaintiff’s real estate

The plaintiff seized the real estate of this case in order to collect the delinquent amount of non-party Kima (hereinafter referred to as "Glaa"), who is the delinquent taxpayer, and related national taxes are 51,725,700 won (A evidence 2 of this case).

3. Expiration of the exclusion period;

In the unilateral promise for sale, the right which would become effective as a result of the other party’s expressing his/her intention of completion of the subscription for sale, i.e., the right to conclude the subscription for sale and purchase, if it is a sort of right to form and exercise period between the parties, within such period, and if not, within 10 years from the time when the subscription is made, it shall be exercised, and when such period has elapsed, the right to conclude the subscription shall be extinguished upon the lapse of the exclusion period (Supreme Court Decision 200Da26425, Jan. 10, 200).

4. Exercise of rights by the defaulted taxpayer and exercise of rights by subrogation.

A. On September 12, 1998, Kima entered into a pre-sale agreement with the Defendant on the real estate listed in the separate sheet, and completed the registration of the right to claim ownership transfer of shares on September 14, 1998, which was based on the pre-sale agreement in the future of the Defendant on September 14, 1998.

B. The registration of the right to claim ownership transfer under the above paragraph (a) has already ceased to have the right to complete the purchase and sale reservation with the lapse of the period of limitation that the defendant did not exercise the right to complete the sale reservation. Therefore, the defendant is obligated to cancel the provisional registration of the right to claim ownership transfer on the real estate in this case

C. As above, Kima does not exercise his right against the defendant (the right to claim for the provisional registration of ownership transfer). Thus, the plaintiff does not satisfy the taxation rights of KRW 51,725,700 up to now and intends to exercise in subrogation the right of the delinquent taxpayer for the purpose of preserving the preserved claim.

5. Conclusion

As above, the registration of the right to claim ownership transfer by the defendant's reservation against the real estate in this case shall be cancelled at the expiration of the exclusion period. The plaintiff has a tax claim against Kima, and Kima does not exercise the right to claim cancellation of the provisional registration of the right to claim ownership transfer registration against the defendant. In order to satisfy the tax claim against Kimaa, the plaintiff filed the lawsuit in this case with the purport that each right to claim ownership transfer registration of the real estate in this case shall be cancelled, such as in the purport of the claim, by subrogation