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a man who bought a school district house worth 38.7 million yuan planned to divorce and marry the seller to save 2 million yuan in taxes

2024-08-28

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the couple wants to buy a "school district house"

the buyer and seller evaded more than 2 million in taxes

want to go through the transfer procedures through "marriage change"

that is

both parties passed

divorce after marriage transfer

unexpectedly

soon after the contract was signed

the two sides disagreed

got into dispute...

xiaoli and xiaozhang wanted to buy a house in the school district for their child. in march, the couple found the seller, ms. li, through an agency.

after consultation,the house transaction price was set at 38.7 million yuanto escapemore than 2 million in taxesthe intermediary company suggested that the buyer and seller can handle the transfer procedures through "marriage change", that is, xiaoli and xiaozhang divorce first, and then xiaozhang marries the seller, ms. li, and the two handle the property transfer during the marriage, and then divorce. then, the buyer and seller agreed to this proposal.

on the same day, the buyer and seller signed the "real estate sales contract". the contract stipulated that the down payment for the purchase of the house was 2 million yuan.on-site delivery of 200,000 yuanthe remaining 1.8 million yuan will be paid within seven days after the signing of this contract. the contract also stipulates that the two parties will handle the transfer procedures through marriage, and states that if this contract cannot be performed due to the reasons of party b (xiao li, xiao zhang), the deposit paid by party b will be confiscated by party a (ms. li).

less than a week after the contract was signed

xiaoli and xiaozhang

house price, payment period, payment method

a disagreement with ms. li

the day after the contract was signed, xiaoli and xiaozhang learned from others thatthe previous house of the same type in the community was sold for 35 million yuanthe couple believed that the real estate agent had colluded with the seller to raise the price, so they demanded a lower price and delayed payment. after unsuccessful negotiations with the seller, the couple delayed paying the remaining deposit.

in june of that year, ms. li sent a "contract termination notice" to xiaoli and xiaozhang, informing them that the purchase contract was terminated and confiscating the 200,000 yuan deposit they had paid. the couple was dissatisfied and took ms. li to court, demanding that she return the deposit and pay the corresponding interest.

court ruling: house purchase contract invalid

the first instance court held

the agreement in the house sale contract reached by both parties regarding "handling the transfer procedures through marriage" violates public order and good morals and is intended to avoid taxes, and should be invalid. in addition, the remaining contract contents agreed by both parties are legal and valid and should be strictly observed. therefore, the first instance court determined that the house sale contract in the case was terminated due to the breach of contract by xiaoli and xiaozhang, and ms. li's claim for confiscation of the deposit had factual and contractual basis, and rejected the claims of xiaoli and xiaozhang.the couple was dissatisfied and appealed to the shanghai no. 1 intermediate people's court.

after trial, the shanghai no. 1 intermediate people's court held that

the focus of the dispute in this case isshould ms. li return the couple's 200,000 yuan down payment and interest?in this regard, it is necessary to determine whether the purchase contract signed by both parties in this case is valid.

the shanghai no. 1 intermediate people's court held that, firstly, the two parties handled the transfer of ownership through marriage in order to evade paying taxes.this is a clear act of tax evasion, and the amount involved is huge, which violates the mandatory provisions of the law and should be prohibited.

second, the buyer and seller took advantage of loopholes in real estate registration management and agreed to complete the change of ownership of the real estate involved in the case by getting married first and then divorcing.violating public order and good morals

third, the contract achieved its purpose through the illegal means of "marriage change". the "marriage change" clause is the main clause of the contract and the only means to complete the change of ownership of the house involved in the case and achieve the purpose of the contract.the contract should be deemed invalid

since the real estate sales contract in this case was invalid, the deposit clause was also invalid. the shanghai no. 1 intermediate people's court revised the judgment.ms. li returned the 200,000 yuan down payment to xiaoli and xiaozhangat the same time, xiaoli and xiaozhang were also at fault for signing the invalid "real estate sales contract" and should bear certain responsibilities, so the court rejected xiaoli and xiaozhang's request for interest payment.

judge reminds:

in social and economic activities

there are other ways to use the marriage registration system

the phenomenon of gaining benefits or evading responsibilities

such as: using false marriage to divorce

defrauding demolition compensation, evading execution, and defrauding loans

circumventing housing purchase restrictions, obtaining household registration in a specific city, etc.

social entities engage in the above illegal transactions

not only is it against public order and good morals

at the same time, the transaction itself has extremely high legal risks

the perpetrator himself is also very likely to violate the law

even taking the path of crime