Deed Tax Act Article 12

Those who acquire ownership of real estate through indirect means such as relocation or compensation, shall file tax return and pay deed tax in accordance with the rate applicable to sale. Those who obtain the right to use real estate through indirect means such as mortgage or borrowing in lieu of setting Dien right shall file tax return and pay deed taxes in accordance with the rate applicable to the Dien right.Before the construction of a building is completed, if ownership is transferred through sale, exchange, or bestowal or donation and the recipient’s name is original listed on the construction license, or the name on the construction license is changed midway, and the license of permit is obtained, taxes shall be filed and paid by the builder named on the license of permit.