조세심판원 질의회신 | 2005-08-23 | 서면인터넷방문상담1팀-1007 | 기타
Written Internet Visit Counseling Team-1007 (24, 2005.08.24)
In selling the attached property, it may be sold through a free contract where it is difficult to realize the attached property through a normal public sale procedure, such as where it is difficult to realize the attached property due to deterioration, loss, etc. and the value of property is reduced
In selling the attached property according to the procedure for disposition on default, if it falls under any of subparagraphs of Article 62 (1) of the National Tax Collection Act, the director of the tax office may sell it through a negotiated contract.
Article 62 (Negotiated Contract)