土地出让阴阳合同.docxVIP

土地出让阴阳合同 　　阴阳合同效力的认定　　摘要龚某诉上海某房地产公司一案，涉及多种法律关系，其中“阴阳合同”效力的认定，是本案的关键所在。在房屋买卖领域，尚无法律对“阴阳合同”的效力认定问题作出明文规定。司法实践中，法院在处理“阴阳合同”房地产买卖合同纠纷时，通常认定“阳合同”为无效合同。关键词房屋买卖阴阳合同效力认定　　作者简介：刘敏，上海交通大学凯原法学院XX级民商法学专业硕士研究生在读，上海市闸北区人民法院研究室主任；刘金露，上海市闸北区人民法院研究室，民商法学硕士学位。中图分类号：文献标识码：A文章编号：1009--057-02　　一、案情介绍　　原告：龚某　　被告：上海某房地产投资咨询有限公司第八分公司　　被告：上海某房地产投资咨询有限公司　　第三人：张某某、倪某某　　第三人张某某委托第三人倪某某出卖其所有的位于崇明县长征农场南坝新村的产权房屋，倪某某遂委托被告八分公司挂牌出卖。之后被告八分公司通知倪某某，原告有购买该房的意向，倪某某便立即带原告去看该出卖房屋，并言明该房屋价格为人民币7XX元。原告看完房屋后表示愿意购买，并出具购买承诺书。一周后，原告与被告八分公司签订该房屋的《转让协议书》，该协议书上的甲方署名为第三人倪某某和八分公司职员石某，在协议书尾部落款处甲方位置盖有被告上海某房地产投资咨询有限公司第八分公司的印章。协议约定被告将该房屋转让给原告，房款为7XX元。原告于是向被告支付了全部房款7XX元。两天后，原告与第三人张某某在崇明县房屋交易中心办理该房屋过户登记手续时，按交易中心的要求，又填写了一份该房屋的买卖合同《上海市房地产买卖合同》，原告和被告八分公司双方为少交税款而将购房款写为55000元。该房屋已办妥过户登记手续。　　原告诉称：原告和房屋产权人张某某签订的《上海市房地产买卖合同》中，居间介绍、代理等中介均为空白，据此原告认为被告八分公司不是该买卖房屋的产权人，无权对该房屋进行转让；且当初说是场区的房屋，但实际该房屋并非在场区，而是在南坝，被告八分公司存在欺　　目录　　第一章案情简介············································································　　一、案例前的知识储备················································································　　、何谓“阴阳合同”··········································································　　、“阴阳合同”存在的原因·································································　　二、案情介绍················································································　　第二章法律问题··········································　　第三章相关税法知识··································································一、相关的法律条款···················································································　　二、法律后果·····················································································　　三、二手房交易买卖双方税费问题·································································　　第四章法律分析与结论···········································　　一、法理分析·································································　　二、法律处理结论····························　　第五章案例启示及拓展··································································　　一、案例启示····································