잔금의 청산은 있어서 양도소득세가 부과된 이후 토지거래신고 지역으로서 등기가 곤란한 상황에서 한 합의해제는 과세상 인정된다.
Since the balance is settled, the settlement of agreements made in a situation where registration is difficult as a land transaction reporting area after transfer income tax is imposed is recognized for taxation.