Title
Judgment on cancellation of provisional registration with a limited exclusion period;
Summary
Since the exclusion period from the date of exercising the right to complete the purchase and sale reservation, the provisional registration cancellation procedure should be implemented.
Related statutes
National Tax Collection Act
Cases
Daegu District Court Port Branch 2015 Ghana 41157 Provisional Registration Cancellation
Plaintiff
AA
Defendant
BB
Conclusion of Pleadings
. 28, 2016
Imposition of Judgment
February 16, 2016
Text
1. On August 26, 1991, the defendant will implement the procedure for registration cancellation of the right to claim transfer of ownership, which was completed under No. 0000 of receipt on August 26, 1991 for the Daegu District Court Branch of the Daegu District Court on 00 Do 00-Gu 000 to 4-15 Do 69 Do 00.
2. The costs of the lawsuit are assessed against the defendant.
Cheong-gu Office
The same shall apply to the order.
Reasons
1. Indication of claim;
BB was delinquent in paying taxes of KRW 480,427,350 in total, including value-added tax and global income tax, and entered into a pre-sale agreement with the NetworkCC on August 14, 1991 about KRW 00,000,000 and KRW 4-15,000,000, and completed provisional registration on August 26, 1991. However, the exclusion period of 10 years for exercising the right to complete the pre-sale agreement was already ten years.
Therefore, in order to preserve the above taxation claim, the Plaintiff sought cancellation of the above provisional registration against the Defendant, who is the heir of the network DD, by subrogation ofCC.