Article 171 (Application for and Issuance of Real Estate Transfer Declaration Certificate)

제171조 부동산등양도신고확인서의 신청 및 발급

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

제171조(부동산등양도신고확인서의 신청 및 발급) 법 제108조에 따라 등기관서의 장에게 부동산등양도신고확인서를 제출해야 하는 자는 재정경제부령으로 정하는 신청서를 세무서장에게 제출하여 부동산등양도신고확인서 발급을 신청해야 한다. 이 경우 「인감증명법 시행령」 제13조제3항 단서에 따라 세무서장으로부터 부동산 매도용 인감증명서 발급 확인을 받은 경우에는 법 제108조에 따른 부동산등양도신고확인서를 제출한 것으로 본다. <개정 2025.12.30>

Translation

① A person required to submit a real estate transfer declaration certificate to the head of a registry office pursuant to Article 108 of the Act shall submit an application form prescribed by the Ordinance of the Ministry of Economy and Finance to the head of the tax office to apply for the issuance of a real estate transfer declaration certificate. In this case, if the head of the tax office has received confirmation of the issuance of a seal certificate for the sale of real estate pursuant to the proviso to Article 13(3) of the Enforcement Decree of the Seal Certificate Act, it shall be deemed that the real estate transfer declaration certificate under Article 108 of the Act has been submitted. <Amended on December 30, 2025>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.