Whether the disposition of this case is null and void after the exclusion period for imposition is imposed.

The transfer of this case shall be the transfer date of the entire land of this case when the main registration of this case is completed and the settlement procedure is completed.

The exclusion period of the imposition of national taxes under Article 26-2 of the Framework Act on National Taxes

2018Gudan2684 Confirmation of imposition of capital gains tax

Park AA

DD Head of the tax office

on October 23, 2018

on October 30, 2018

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant confirmed that the disposition of imposition of KRW 00,00,000 for the transfer income tax of KRW 199 X for the Plaintiff on March 3, 199 X.

1. Details of the disposition;

A. The Plaintiff acquired six parcels of land (hereinafter referred to as “each of the instant parcels of land”) as follows:

B. The Plaintiff, between AB and AB on 198X. X. 198X, accepted the Plaintiff’s husband’s obligation to pay KRW 00,000,000 (hereinafter “instant goods payment obligation”) out of the Plaintiff’s obligation to the Plaintiff’s husband for the purchase and sale of each of the instant land in order to secure the performance of the said obligation (hereinafter “instant purchase and sale reservation”). However, if the Plaintiff fails to pay the said obligation within the due date, the said purchase and sale reservation is completed without any separate declaration of intention, and if the Plaintiff fails to pay the said obligation within the due date, the said provisional registration for preserving the right to claim for ownership transfer registration on each of the instant land (hereinafter “the instant provisional registration”). However, the Plaintiff failed to pay the said obligation by the due date.

C. Regarding each of the instant lands thereafter, the principal registration of transfer of ownership (hereinafter referred to as “the principal registration of transfer of ownership”) on the part of the final and conclusive judgment ordering the implementation of the principal registration procedure for transfer of ownership on the grounds that the instant purchase and sale reservation was completed in XX. 198X, 2000, pursuant to the Seoul Civil Procedure District Court 0000)

The flag was completed.

D. On the day when the Plaintiff transferred each of the instant lands to Ansan (hereinafter “instant transfer”) to the Plaintiff, the Defendant deemed that the instant principal registration was completed X., and determined and notified KRW 00,000,000 for the transfer income tax corresponding to the year 199 X (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1 (including branch numbers for those with more than one unit number), the purport of the whole pleadings

2. Whether the disposition of this case is void automatically

A. The plaintiff's assertion

The transfer date of this case is not 19X. X., the completion date of the principal registration of this case, but 198X. XX., the completion date of the promise to sell and purchase of this case. The instant disposition was made after the lapse of five years from the date of the transfer, and thus is void automatically.

(b) Related statutes;

It is as shown in the attached Table related statutes.

C. Determination

1) Relevant legal principles

In a case where a real estate contract is established when another payment is actually made in lieu of the original obligation, and where another payment is a real estate ownership transfer, the existing obligation is extinguished by the completion of the registration of ownership transfer only with the completion of the registration of ownership transfer. In a case where there is an agreement between the parties on the payment in kind, the real estate shall be deemed to have been transferred for consideration and paid for consideration when the ownership transfer registration is completed (see, e.g., Supreme Court Decisions 90Nu5801, Oct. 26, 1990; 95Nu3572, Sept. 15, 1995; 99Du7395, Oct. 12, 199).

Meanwhile, since the Provisional Registration Security Act (hereinafter “Provisional Registration Security Act”) applies to cases where a promise to transfer other property rights with respect to the return of the object borrowed is made, the Provisional Registration Security Act shall not apply to cases where provisional registration is made to secure the obligation for the purchase price (see, e.g., Supreme Court Decision 2000Da47682, Jan. 5, 2001). Even in cases where the Provisional Registration Security Act is not applicable, where a creditor has made a provisional registration of real estate for the purpose of securing the obligation but failed to pay it until the due date, and the provisional registration was made on the basis of the above provisional registration, unless there is any special agreement between the parties that the obligation ceases to exist if the obligor fails to pay the secured obligation at the due date, and the ownership of the real estate is finally attributed to the creditor, which is established for the purpose of securing the obligation, and thus the so-called “a weak meaning of the provisional registration, which is scheduled for the settlement procedure, in order to determine ownership by way of reversion of the real estate at the price of the secured claim.

In full view of these legal principles, the time when the creditor of the price of goods completes the provisional registration to preserve the right to claim transfer registration based on the pre-sale on the real estate owned by the debtor or the person who has pledged his/her property for the purpose of securing the right to claim transfer registration based on the pre-sale of ownership in the real estate held by the debtor or the person who has pledged his/her property for the purpose of securing the right to claim, and thereafter completing the principal registration of ownership transfer based on the provisional registration, the time when the real estate is transferred at cost and the payment of the price is considered to have been made, unless there is a special agreement between the parties that if the debtor fails to pay

2) In the instant case:

The provisional registration of this case was completed on each of the land of this case in order to secure the goods payment obligation of this case to AB, and the provisional registration of this case was completed on the basis of the trade reservation of this case was completed on the land of this case. The plaintiff was unable to repay the above debt within the repayment period, and the registration of this case was completed on the basis of the provisional registration of this case to AB on X. 2 of 1990. X., as seen earlier. And it is ratified that AB completed the settlement procedure around the date of the completion of the principal registration of this case. Moreover, there is no circumstance to deem that AB and AB made an explicit special agreement between the plaintiff and AB on the content that the obligation ceases to exist and that the ownership of each of the land of this case belongs to AB in a conclusive manner.

Examining these facts in light of the legal principles as seen earlier, the instant transfer is deemed to have been completed on the instant principal registration and completed around X. X. of the 199X. Along with the completion of the settlement procedure, any defect in the instant disposition taken within the exclusion period of imposition under Article 26-2(1)3 and (3) of the former Framework Act on National Taxes (amended by Act No. 6070, Dec. 31, 1999); Article 12-3 subparag. 1 of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 15968, Dec. 31, 1998) cannot be deemed to exist.

3. Conclusion

The plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.