Security transfer with a weak meaning and principal registration based on provisional registration

If a provisional registration has been made to preserve the right to claim the transfer of ownership while making a promise for payment in substitutes, and if the principal and interest on the same real estate is not repaid by the deadline for repayment in the future, the provisional registration shall be made to the effect that the procedures for the transfer of ownership based on the provisional registration shall be performed for the purpose of collateral for the obligation, and if the lender fails to obtain payment before and after the date for payment, the registration of transfer by the protocol of compromise is made, the above real estate shall be deemed to be a weak and meaningful property for which the so-called settlement procedure is scheduled for the execution of the security right

Articles 35(2) and 42 of the Framework Act on National Taxes, Article 372 of the Civil Act

[Judgment of the court below]

Head of Nam Busan District Tax Office

Daegu High Court Decision 81Gu111 delivered on January 19, 1982

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The Plaintiff’s attorney’s ground of appeal is examined.

According to the reasoning of the judgment below, the court below found that the non-party 35,00,00 won from the plaintiff on January 10, 1980, interest rate of 35,000 won, 5% per month, and 6.10, if the above repayment date is not made by the above payment date, it would substitute the plaintiff for repayment and agreed to make a provisional registration for the preservation of the right to claim the transfer registration of ownership based on a pre-contract in the name of the plaintiff for the preservation of the order of priority of the same month. However, since the above debtor's share sheet and promissory notes issued by the above debtor were all insolvent due to the shortage of deposit, the court below found that the non-party 1 and the above non-party 1 agreed to the above provisional registration as to the repayment method of the above debt 10,000,000 won after the above repayment date of the above debt 10,0000,000 won, and the non-party 1 and the above non-party 1 were found to have violated the above provisional registration 3.

In addition, if the facts are the same, the above real estate that completed the registration of transfer of ownership in the name of the plaintiff is the property transferred for security within a weak meaning, which is planned for the so-called settlement procedure where the registration of transfer of ownership has been completed in a way to exercise the security right to the above claim, as stated in the above reconciliation clause, as stated in the above reconciliation clause, and therefore the judgment of the court below to the same purport is just, and there is no error of

In the end, 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 on the bench.

Justices O Sung-sung(Presiding Justice)