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TITLE 【Syllabus of Latest Opinion】Supreme Court Decision 2018Da283773 Decided September 3, 2020 【Lawsuit for Return of Unjust Enrichment】 [full Text]
Summary
[1] Meaning of “a person who virtually owns property” liable to pay property tax under Article 107(1) of the Local Tax Act
In a real estate registration title trust involving a third party, where a title trustor signed a property purchase agreement and paid the purchase amount in full, whether the said title trustor is liable for the payment of property taxes as the actual owner of the real property even though the said title trustor is yet to complete the registration of ownership transfer as of the property tax base date (affirmative in principle)
[2] In a case where: (a) the tax authority issued a property tax disposition to a title trustee who became a possessor of the relevant real property on the public register in accordance with a real estate registration title trust involving a third party; and (b) the said title trustee paid the property tax accordingly, whether the title trustee has the right to file a request for return of unjust enrichment corresponding to the amount of the property tax paid against the title trustor or the inheritor of the title trustor (negative)
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