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뉴스2026년 7월 10일

If I’ve continued to pay property taxes, has the statute of limitations expired? The meaning of “acknowledgment of debt” as recognized by the court...

Attorney Kim Yong-dae of Hanbyol Law LLC represented Client A in a case where the transfer of title had not been registered after the payment of the purchase price in 2007, and argued the statute of limitations on behalf of the client. Hanbyol argued that a handwriting analysis of the contract proved it was written in the deceased’s own handwriting, and that the seller’s long-term collection of half the property taxes constituted an “acknowledgment of debt” regarding the obligation to register the transfer of ownership, thereby interrupting the statute of limitations. The court accepted this argument, rejected the statute of limitations defense, and ordered the heirs to pay the principal amount of 170 million won plus late interest accrued from the date of payment of the purchase price.

Hanbyol’s legal representation demonstrated that not only the contract itself but also the parties’ conduct following the transaction can serve as decisive evidence in determining the statute of limitations. In particular, this case demonstrated—by persuading the court—that the continuous billing and collection of property taxes could be interpreted as an acknowledgment of debt and thus affect the statute of limitations. It also established the legal principle that, even in cases of delayed registration, it is necessary to respond by comprehensively proving the circumstances of the transaction and subsequent actions.