Whether the instant real estate purchased by the delinquent taxpayer under the name of the Defendants for the purpose of tax avoidance constitutes title trust property

Since the instant real estate purchased by the delinquent taxpayer under the name of the Defendants for the purpose of tax avoidance falls under the title trust property, the registration of ownership transfer should be made in

§ 406. Revocation of Civil Code

2015 Ghana 303421 Registration for cancellation of ownership

Defendant AA on June 5, 2013 with respect to each one-third share of real estate 2 and 3;

BB and the CCC transfer registration was completed on the 10th of the same month.

(d) Defendant AA is the spouse of the OO, and Defendant BB and CCC are the children of the OO.

E.OO is currently insolvent.

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1 to 5, Eul evidence 2-2 and 3, each of the statements and arguments

The purport of the whole

2. The parties' assertion

A. The plaintiff

1) The Plaintiff is the Defendant’s sales price received by OO after selling TTri Land and YYri Land.

The defendant who purchased each real estate listed in the separate sheet from DD, but whose name is a family member;

AA, BB, and CCC have been entrusted.

2) The above title trust is a three-party registered title trust, which is a title trust agreement and a trustee.

All the registration of transfer of ownership in the name of a title is null and void, and the title truster holds against the seller.

The registration of transfer of ownership in the name of the title trustee on behalf of the seller as the preserved right.

the seller may file a claim for the registration of ownership transfer with the seller. Accordingly, the attached list shall be

The Plaintiff, a title truster for each immovable property, shall be a creditor of the OOO.

The seller of each real estate listed in the separate sheet on behalf of the OOO and the defendants who are the title trustee.

against the transfer of ownership and the performance of the registration procedure for cancellation of ownership (preliminary claim).

3) Meanwhile, the Plaintiff’s transfer and registration of ownership of each real estate listed in the separate sheet.

prior to the implementation of the procedures for the registration of cancellation of ownership, the primary cause is to resolve complicated legal relations.

Ro, OO and Defendant AA, BB, and CCC have become null and void, and the above Defendants have become null and void.

Even if the ownership of each real estate listed in the attached list was not acquired, each of the above real estate;

In the above defendants' name registration slip itself is owned by the above defendants without any legal ground.

As such, Defendant AA, BB, and CCC shall have the OO with respect to each of the above immovables.

The procedures for the registration of ownership transfer due to the return of unjust enrichment are sought.

3. Determination

A. Whether a title trust is held on each real estate listed in the separate sheet

1) The above evidence (the defendants have made a false statement by OO's meeting of tax officials)

Therefore, the evidence No. 3 cannot be admitted as evidence, but any evidence that can be admitted as evidence.

According to the above, the OO on April 22, 2015, the Punishment of Tax Evaders Act for the purpose of evading disposition on default.

TTTri Land and YYri Land at the time of investigation by the National Tax Service regarding the violation;

The following families that purchased each real estate listed in the separate sheet from Defendant DD with the proceeds of sale:

To be used as a cemetery, the registration of ownership transfer was made in the name of Defendant AA, BB, and CCC, a family member.

C. Inasmuch as it can be recognized that the OO stated it as Defendant DD, it shall set forth in the separate list from Defendant DD.

The name of Defendant AA on April 26, 2013 with respect to each real estate of this case, when purchasing each real estate in this case.

on June 10, 2013, Defendant AA, on June 10, 201, completed the registration of ownership transfer, and on the instant 2 and 3 real estate;

It is deemed that each title trust was held by completing the registration of ownership transfer under BB and CCC name.

reasonable.

2) As to this, Defendant AAA shall have the OO’s land of Trin and YY in around 2006.

Since its acquisition, it has contributed to the maintenance and management, and the OO has around 2012 Y

(1) The State shall demand compensation for the contributory portion at the time of sale of the land and receive some of the proceeds from sale.

H. The real estate of this case 1 and the real estate of this case 2/3 shares are purchased and Defendant BB;

CCC received each gift of KRW 56,66,666,66 as the children of OO and received 2,3 real estate in this case

The assertion that each 1/3 share was purchased and that no title trust agreement was concluded with the OO.

However, the evidence presented by the Defendants alone is insufficient to admit the above assertion, and otherwise, it is not sufficient to acknowledge it.

there is no evidence that may be prescribed.

B. The defendants' duty to transfer ownership or to register cancellation of ownership

1) Relevant legal principles

The title trust in the above form is a three-party registered title trust (the title of intermediate omission registration type).

As a trust, according to the Act on the Registration of Real Estate under Actual Titleholder’s Name, three persons, etc.

In the case of a pre-title trust, the title trust agreement and registration pursuant thereto shall be null and void, and as a result, title trust;

Since real estate is returned to the seller as owned by the seller, the seller is null and void for the title trustee.

On the other hand, the same law can seek cancellation of the sales contract between the seller and the title truster.

The sales contract between the seller and the title truster is not effective because there is no provision denying effect.

Since the title truster still remains valid, the registration of ownership transfer based on the sales contract for the seller.

and the name of the seller in subrogation of the seller in order to preserve the right to claim for ownership transfer registration.

A trustee may seek cancellation of registration in the invalid name (Supreme Court Decision 2002 March 15, 2002)

201Da61654 decided Feb. 1, 200

2) The duty to register the cancellation of ownership and the transfer of ownership regarding the real estate of this case

OO and Defendant DD on April 26, 2013 regarding the instant one real estate between the instant one.

With respect to a sales contract, a title trust agreement between theOO and the defendant AA with respect to the above real estate

The registration of ownership transfer for the above real estate by Defendant AA, a trustee, is null and void.

the ownership remains in Defendant DD, the seller, and the status of OO and Defendant DD

The sales contract is still valid. Accordingly, upon the plaintiff's subrogation claim, which is the tax claim of the OOO

As to the real property of this case 1, Defendant AA shall provide Defendant DD with OO of the Daegu District Court

On April 26, 2013, the Defendant performed the procedure for registration of cancellation of ownership transfer registration completed by OOO;

DD means a lawsuit filed on April 26, 2013 with the OO for sale of the instant one real estate on April 26, 2013

There is a duty to implement the registration procedure for transfer of rights.

3) The duty to register cancellation of ownership and transfer of ownership on the instant 2/3 real estate

OO and Defendant DD on June 5, 2013 regarding the instant 2, 3 real estate between the instant 2, and 3 real estate

With respect to a contract of sale and purchase, between the OO and the defendant AA, BB, and CCC

The title trust agreement is null and void, and among the above real estate of Defendant AA, BB, and CCC, the title trustee.

Since the registration of ownership transfer for each one-third share is null and void, the ownership is owned by Defendant DD, the seller.

The sales contract between the OO and the defendant DD remains valid. Therefore, the sales contract between the OO and the defendant DD is still valid.

OO 1/3 shares of the instant 2 and 3 real estate upon the Plaintiff’s subrogation claim, each of the instant 2 and 3 real estate

Defendant AA, BB, and CCC with respect to Defendant DD’s branch of the Daegu District Court

The defendant who performed the procedure for registration of cancellation of ownership transfer registration completed by OOO on June 10, 2013;

DD was caused by sale on June 5, 2013 by OO with respect to the instant 2,3 real estate

There is a duty to implement the procedure for ownership transfer registration.

C. Determination on the claim for return of unjust enrichment against Defendant AA, BB, and CCC

The plaintiff primarily and primarily, Defendant AA, BB, and CCC are listed in the separate sheet to the OO.

Ownership caused by the return of unjust enrichment following the invalidation of the above title trust agreement with respect to real estate

Since it is alleged that the transfer registration procedure should be implemented, IOO as seen earlier.

Korea

1. AA;

2. BB

3. CCC;

4.D;

DD on April 26, 2013, with respect to the real estate of this case to Non-Party OO, DD made a sales contract on April 26, 2013.

For the instant 2 and 3 real estate, each of the reasons for the sales contract on June 5, 2013, respectively.

The procedure for the registration of ownership transfer is implemented.

The title trust agreement between AA, BB, and CCC was null and void, so that this agreement was null and void.

The United States, BB, or CCC did not acquire the ownership of each real property listed in the separate sheet.

The title of registration in the name of defendant AA, BB, or CCC with respect to each of the above real property itself is a law.

(1) No matter how the Defendants are held by the Defendants, and the OO is so registered.

As such, the Defendants may incur losses that they do not hold, the above Defendants are the tax claims of the OOO.

In order to preserve claims against OO, a insolvent, the exercise of such claims by subrogation of OO.

Upon the claim of this case, the name of registration held by the said Defendants for unjust enrichment to the OO

have the duty to return.

D. Accordingly, Defendant AA shall return unjust enrichment for real estate of this case to OO, and Defendant AA shall return unjust enrichment for real estate of this case.

Defendant AA, CCC, and BB shall carry out the procedure for ownership transfer registration due to the cause.

2. Procedure for the registration of transfer of ownership due to the return of unjust enrichment with respect to each one-third of immovable property;

shall be liable to perform each such obligation.

E. Meanwhile, Defendant DD’s primary claim against Defendant AA, BB, and CCC by the Plaintiff.

as long as the agency is quoted, the procedures for the registration of ownership transfer for each real estate listed in the separate sheet to theO.

Since there is no obligation to perform, the plaintiff's conjunctive claim against the defendant DD shall be accepted.

subsection (b).

4. Conclusion

If so, the plaintiff's claim against the defendant AA, BB, and CCC is justified;

The claim against DD is dismissed as it is without merit, and it is so decided as per Disposition.

November 3, 2015

November 17, 2015

1. Nonparty OO (***************);

A. Defendant AA implements the procedure for the transfer registration of ownership based on the return of unjust enrichment with respect to 1 real estate listed in the separate sheet;

B. Defendant AA, CCC, and BB shall implement each procedure for the registration of ownership transfer on the ground of unjust enrichment return with respect to each of 1/3 of the real estate listed in the separate sheet 2 and 3.

2. The plaintiff's claim against defendant DD is dismissed.

3. Of the costs of lawsuit, the part arising between the Plaintiff, Defendant AA, CCC, and BB shall be borne by the Defendants, and the part arising between the Plaintiff and Defendant DD shall be borne by the Plaintiff.

It shall be as set forth in paragraph (1) of this Article.

Preliminary: Defendant AA implements the procedure for cancellation registration of ownership transfer registration completed by the Daegu District Court Branch of the Daegu District Court on April 26, 2013 with respect to the one real estate listed in the separate sheet (hereinafter referred to as “one real estate of this case”), and Defendant AAA, CCC, and BB implement the procedure for cancellation registration of ownership transfer registration completed on April 26, 2013 with respect to each real estate listed in the separate sheet 2 and 3 (hereinafter referred to as “instant 2 and 3 real estate”) listed in the separate sheet (hereinafter referred to as “instant 2 and 3 real estate”).

1. Basic facts

A. The Plaintiff currently holds a taxation claim of KRW 175,073,50 in total against NonpartyOO.

B. “OO-si OO-type OO-type OO-type 1,831 square meters (hereinafter “TTri-type land”) and “Yri-type 679 square meters (hereinafter “YY-type land”) of OO-type O-type Y171-14 forest land in O-type Y-type Y79 square meters (hereinafter “Yri-type Y”) were owned by OO-type. On July 26, 2012, OO sold the above Tri-type land to Nonparty GG for purchase price of KRW 150,000,000, and the above TY-type land for KRW 490,000,000 on October 24, 2012.OO sold the ownership transfer registration under the name of Defendant RR Co., Ltd. on April 26, 2013 as to the instant real estate owned by Defendant DD.