부동산 거래신고의 기산점에 대한 소고 - 가계약과 관련하여 -

According to the Real Estate Transaction Reporting Act, transaction reporting is required to be reported within 30 days from the date of contract signing. However, in relation to the interpretation of the ‘contract signing date’ as a starting point for reporting transactions under the same Act, the observation office recently interpreted it as a ‘de facto contract signing date’ and interpreted that in the case of temporary contracts, which have been widely made in transaction practice, it should be reported within 30 days based on the ‘temporary contract date (the date on which the temporary down payment was paid),’ and imposed fines for violations. The rationale is that the ‘contract date’ under the Real Estate Transaction Reporting Act should be judged based on ‘the establishment of a contract’ on the premise that the Supreme Court ruled that "for a contract to be established, there must be a specific agreement between the parties regarding the essential or important matters of the contract.“ However, if the ‘contract signing date’ under the Transaction Reporting Act is interpreted as a theoretical ‘contract establishment date,’ it is unclear because it is not easy to determine the contract date in practice, and if the reporting entity is a licensed real estate agent, it does not take into account the main task under the Certified Brokerage Act, which puts excessive burden on licensed real estate agents. Therefore, the ‘contract signing date’ as a starting point under the Transaction Reporting Act needs to be interpreted as ‘contract preparation date’ or revised to ‘contract preparation date’. On the other hand, temporary contracts made in transaction practice have various legal characteristics, and it is problematic to use this as a starting point for reporting transactions. Among the types of provisional contracts, in the case of provisional contracts that are not substantially different from this contract, The Supreme Court only judges the establishment of a contract based on whether "the parties agree on the essential or important matters of the contract," but in this case, the parties' intentions need to be considered. In addition, in the case of a provisional contract that has the nature of a consultation matter belonging to the pre-contract establishment stage, it is not reasonable to use this as a starting point for reporting the actual transaction price. In conclusion, it is necessary to clarify the criteria of the 'contract signing date', which is the starting point of transaction reporting under the Real Estate Transaction Reporting Act, as the 'contract preparation date'. It also avoids imposing fines for violations of the current provisional contract standard, introduces a system to report provisional contracts separately or to indicate them when reporting actual transaction prices, and requires a legislative review of provisional contracts.