Land Tax Act Article 51

Land with unpaid land tax may not undergo transfer registration or establishment of Dien rights until the tax arrears are fully settled.For land auctioned by a court or the branch of the Administrative Enforcement Agency, if the auction price is insufficient to pay for its land value increment tax assessed based on the transfer value determined according to the proviso in the exception clause of Subparagraph 5 of Paragraph 1 of Article 30, the court or the branch of the Administrative Enforcement Agency shall not issue the transfer certificate until the auctioneer has paid off the shortfalls on behalf of the taxpayer.Regarding the unpaid taxes mentioned in the first paragraph, the acquirer of the land may apply for payment on behalf or deduct them from the purchase price or consideration; in the case of payment on behalf, the acquirer may seek reimbursement from the taxpayer.