(b) Scope of national taxes to be preserved where a claim is seized in accordance with the attachment procedure prior to the determination of national taxes (=relevant national taxes);

(b) Even in cases where the claims are seized in accordance with the attachment procedure prior to the determination of national taxes, the scope of the preserved national taxes shall be limited to the national taxes expected to be delinquent among the already established national taxes, which caused the attachment.

The costs of appeal are assessed against the defendant.

1. According to the reasoning of the judgment below, the court below determined that the defendant's request for the seizure of national taxes was made on December 26, 1986, which was adopted by the non-party 1 corporation (hereinafter referred to as the non-party 1 corporation) and the non-party 1 corporation's total amount of corporate tax, value-added tax, etc. to be paid at the seat of the non-party 3 corporation is likely to evade the above national tax, and that the non-party 3 corporation's request for the release of the seizure of national taxes was not made within 1,10 million won before the determination of national tax under Article 24 (2) of the National Tax Collection Act and notified the third party who was the non-party 3 debtor of the cancellation of the seizure of the above national tax after the lapse of 3 months after the issuance of the above national tax by the non-party 3 corporation's request for the release of the seizure of national taxes. The defendant's request for the release of the seizure of the above national tax to the non-party 1 corporation shall be changed to 18.

2. Article 41(1) of the National Tax Collection Act provides that the head of a tax office shall notify the obligor of the attachment of a claim, if he/she seizes a claim. Article 41(2) of the same Act provides that the head of a tax office shall subrogate the obligee to the extent of national taxes, additional dues, and expenses for disposition on default if he/she has notified under paragraph (1) of the same Article. Article 42 of the National Tax Collection Act provides that the attachment of a claim shall take effect at the time when a notice of attachment is served on the obligor. Article 43 of the same Act provides that "the attachment of a claim shall be limited to national taxes, additional dues, and expenses for disposition on default when a notice of attachment is served on the obligor." In addition, Article 44 of the Enforcement Decree of the same Act provides that the notice of attachment of a claim under Article 41(1) of the same Act provides that the taxable year, items, and amount of a national tax related to the attachment, and the deadline for payment, and each of the above provisions clearly states that the scope of a national tax to be preserved by the attachment under

Meanwhile, according to Article 24(2) of the National Tax Collection Act, the head of a tax office may seize taxpayer's property to the extent of the estimated amount of national taxes if he/she finds it impossible to collect national taxes after the determination of national taxes due to a cause falling under any of subparagraphs of Article 14(1). Article 24(4) of the same Act provides that the head of a tax office shall notify the taxpayer of the attachment of the property under paragraph (2). Article 28-2(2) of the Enforcement Decree of the same Act provides that the notice of attachment shall state in writing the taxable year, items, and tax amount of national taxes related to the attachment. In addition, in light of the above provision and the fact that the above attachment system prior to the determination of national taxes has not become final and conclusive, the attachment of taxpayer's property is likely to infringe on his/her property rights, and therefore, the provisions related thereto should be strictly interpreted, even in cases where a national tax is seized in accordance with the procedure for the attachment prior to the determination of national taxes, the scope of national taxes already established shall be limited to the cause of national taxes in arrears.

3. As recognized by the court below, if all national taxes were to be imposed and determined within three months from the date of the above notification, as national taxes were to be notified to the plaintiff as national taxes related to the attachment of the claim in this case, and thereafter, if all national taxes were to be extinguished within three months from the date of the above notification, the attachment of the claim in this case should be cancelled pursuant to Article 53(1) of the Framework Act on National Taxes. In the middle, even if the defendant notified the change of national taxes and determined taxes related to the attachment of the claim in this case, it cannot be deemed that the changed national taxes would affect the effect of the attachment of the claim in this case due to the change of national taxes related to the attachment

In the attachment of claims by the attachment procedure prior to the determination of national taxes, the court below held that the attachment disposition of this case should be cancelled on the ground that the changed national taxes (the determined national taxes within 3 months prior to the date of the attachment) were extinguished on the condition that the national taxes, which were initially notified of the change, can be converted from the national taxes to other national taxes with respect to the preservation national taxes, should be extinguished. However, in light of the above legal principles, the conclusion of the decision ordering the revocation of the attachment cancellation disposition of this case, which was unlawful, is just, and therefore, the appeal is dismissed.

4. Therefore, the appeal shall be dismissed, and all costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.