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姑姑送房省40萬稅金 結局是3個月徒刑
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記者蔡佩蓉／台北報導
房子「贈與」跟「買賣」稅金不同，「真贈與、假買賣」為的就是省土增稅金，不過，資深地政士就分享一個案例，癌末姑姑想過戶一間房子給侄子，理當用「贈與」過戶，但為了省40萬元土增稅而登記「買賣」，姑姑過世後，侄子卻吃上官司。
新北市地政士公會公關主委鄭文在舉例，新北中和一名李小姐未婚、沒有小孩，對於大哥生的小孩，視為已出，先前她發現得了癌症，醫生預估僅剩下半年左右的時間。
李小姐有一間公寓三房，市價約1000萬元，打算將公寓過戶給侄子。雖然侄子剛出社會，沒有任何存款，也無力購買這間房子。但地政士試算，「贈與」土地增稅約50萬元，辦理「買賣」自用住宅土增稅金10萬元，最後姑姑採用「買賣」。
半年後，姑姑過世了，房子的繼承權就落在她的兄弟姐妹上，除了她的大哥，還有一個沒有連絡的弟弟。弟弟知道姐姐走了，想辦理姐姐房屋的繼承，那知道該房屋已經「買賣」給侄子了，於是上演了繼承爭產訴訟。
「假買賣、真贈與」的結局是，偽造文書罪不成立，但是使公務員登載不實成立，判了3個月的有期徒刑，最後緩刑罰鍰結案，連承辦地政士也受池魚之殃，成了共同正犯遭判刑。
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