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(영문) 대법원 2019. 08. 14. 선고 2019두39024 판결
(심리불속행) 증여로 분양권을 취득한자는 최초로 매매계약을 체결한 자로 인정할 수 없음[국승]
Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu 71351 ( October 21, 2019)
Case Number of the previous trial
Cho-2017-China-4396 ( December 06, 2017)
Title
(C) No person who has acquired the sale right by donation shall be deemed a person who has entered into the first sales contract.
Summary
(main point of the original trial) If a sale right is acquired from a person who entered into the first sale contract to a specific succession to be a donation, it shall not be recognized as a person who entered into the first sale contract.
Related statutes
Article 99-2 of the Restriction of Special Taxation Act