Implementation of the procedure for cancellation registration of the principal registration on the registration of ownership transfer claim whose exclusion period expires;

If a delinquent taxpayer fails to prove that he/she has conspiredd with the relevant provisional registration is a false declaration of intention, the Republic of Korea has a duty to accept the cancellation registration.

The provisional registration of this case is invalid because it is clear that the reservation date was March 21, 2005, and that the tenth anniversary from the reservation date was March 21, 2015.

The submitted evidence alone is insufficient to recognize that the real estate of this case was concluded by a negotiation between the Plaintiff and the Defendant with a pre-sale agreement, and there is no other evidence to acknowledge it.

Therefore, the Defendant’s delinquent taxpayer is obligated to implement the procedure for registration of cancellation of the provisional registration of this case, and the Defendant’s Republic of Korea is obligated to express his/her consent to the registration of cancellation as long as the Defendant’s delinquent taxpayer’s obligation to register cancellation is recognized (citing Plaintiff’s claim).

- Article 24 of the National Tax Collection Act

- Article 108 of the Civil Code / [Fictitious Declaration of Intentions ]