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(영문) 서울고등법원 2018.07.13 2018누32431

압류처분무효확인

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasons for this judgment of the court of first instance are as follows, with the exception that the decision of the court is dismissed or added and that of this court is added in paragraph 2.

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added to 3 pages 19:

In an administrative litigation that claims the invalidity of an administrative disposition and seeks the confirmation of invalidity thereof, the Plaintiff is liable to assert and prove the grounds for invalidity due to the significant and apparent defects in the administrative disposition (see, e.g., Supreme Court Decision 2009Du3460, May 13, 2010). In order to deem that the defects are evident, it should be the case where it is evident that the materials based on which the mistake of facts was based lack of external shape, or are unable to recognize the establishment or authenticity of the contents objectively, and if it is possible to clarify the defects only after accurately investigating the materials on the facts, such defects cannot be deemed apparent from external appearance (see, e.g., Supreme Court Decision 2003Du7019, Apr. 16, 2004).

6. The following shall be added to 3 pages:

In addition, it is recognized that part of the total amount of local income tax of global income tax of the year 2008, which was not disposed of as total of 3,992,650 won, which was not disposed of as total of 130,190 won collected by the disposition of the instant refund, was legally appropriated. Therefore, it is difficult to conclude that the attachment report itself has a significant and apparent defect on the ground that the delinquent amount of local income tax of global income tax of the year 2003, which was disposed of as total of 3,992,650 won, is included in the details of the delinquent amount of the attachment report of July 28, 2015, and that the delinquent amount of local income tax of global income tax of the year 2003, which