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共用题干题 1993年，张海与他人联合创办了银发鞋革厂，并于同年办理了土地使用权证和建房规划许可证。1994年，厂房建成并投入使用。由于当时有关政府部门还未开始办理土地使用权证和房产证登记，因此鞋革厂所建房屋在没有领取房产证的情况下便开始投入使用。1996年，银发鞋革厂因未参加工商年检被工商行政管理局吊销营业执照。1997年，王林利用该房屋建造时政府土地批件中误将“银发鞋革厂”写为“银发皮革厂”的错误，将自己的鹏飞制衣厂变更成“银发皮革厂”，并在报纸上发布所谓“档案袋遗失通告”。此后王林又伪造材料，以银发皮革厂的名义向房屋管理局申领了房产证。1998年，王林以银发皮革厂是所有权人为由强行占领了该厂房。1999年，银发皮革厂又通过类似造假手段领取了土地使用权证。同年7月19日(领到土地使用权证的第3天)，银发皮革厂将厂房转卖给利好洗衣粉厂，并办理了土地和房产转让手续。利好洗衣粉厂随后入住该厂房进行生产至今。对此，张海多次提起行政诉讼和民事诉讼法院撤销了土地管理局和房屋管理局对洗衣粉厂的发证行为。由于银发皮革厂在厂房转让时土地使用权证和房产证都被土地和房产管理部门收回，因此，对土地使用权和房屋所有权的归属，至今三方仍然存在争议。 案涉房屋的所有权应当归（）。
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