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(영문) 대법원 2017. 03. 09. 선고 2016두61419 판결

(심리불속행) 압류처분의 당연무효 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2016-Nu-41509 ( November 09, 2016)

Title

(C) Whether a seizure disposition is void automatically

Summary

(C) Article 12 of the National Tax Collection Act (amended by Act No. 1010, Dec. 1, 2011) provides that “The tax payment obligation of gift tax shall be deemed as a subordinate obligation to the donee’s liability for tax payment, as well as the secondary tax payment liability, and Article 12 of the National Tax Collection Act provides that “The tax payment obligation of gift tax shall be deemed as a subordinate obligation to the donee’s liability for tax payment

Related statutes

Article 4 of the Inheritance Tax and Gift Tax Act

Cases

2016Du61419. Action to seek nullification of the attachment disposition

Plaintiff-Appellant

AA

Defendant-Appellee

AA Head of the Tax Office

Judgment of the lower court

November 1, 2016

Text

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

Reasons

The lower court’s judgment and the grounds of appeal were examined. However, the allegation in the grounds of appeal on the grounds of appeal does not include the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.