압류해제신청거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The following facts may be acknowledged if there is no dispute between the parties, or if the whole purport of the pleadings is shown in the statements in Gap evidence Nos. 1 to 4, 29, 30, and Eul evidence Nos. 1 to 6 (including the serial numbers; hereinafter the same shall apply):
On September 8, 1997, the Plaintiff purchased 92 square meters (divisiond into 500 square meters, 226 square meters, and 266 square meters in E miscellaneous land; hereinafter “instant land”). On the same day, the Plaintiff filed a land transaction contract report with the head of Hongsung Gun and completed the registration of ownership transfer on the instant land under the name of the Plaintiff on September 26, 1997.
B. B’s taxation disposition (i) On the other hand, on January 16, 1997, the Defendant calculated the tax base of capital gains tax for the year 1996, the former owner of the instant land, as KRW 1,802,119,825 (Evidence 4) and notified B of the payment of capital gains tax of KRW 892,059,910 by January 31, 1997
(hereinafter “instant taxation”). The Defendant urged B to pay the transfer income tax for the year 1996 by February 20, 1997, and issued a seizure order on September 8, 1997, based on Article 24(1)1 of the National Tax Collection Act. The Plaintiff completed the seizure registration on the instant land on September 10, 1997, prior to the completion of the registration of ownership transfer.
(hereinafter “Attachment” and “Attachment Registration” (hereinafter “Attachment Registration”). After ally, the Defendant written off the total amount of KRW 731,501,390 on September 25, 1998 with respect to the transfer income tax reverted to the year 1996 of B, including the amount in arrears of KRW 731,50,000 on September 30, 1999, KRW 17,49,840 on September 30, 1999, KRW 18,000 on September 25, 2001, KRW 10,000 on March 31, 2003, and KRW 731,501,390 on March 31, 2003.
(hereinafter “instant write-off”). C.
(i) On November 6, 2013, the Defendant rendered a public auction on the instant land to the Korea Asset Management Corporation.