(심리불속행) 압류처분의 당연무효 여부[국승]
Seoul High Court-2016-Nu-41509 ( November 09, 2016)
(C) Whether a seizure disposition is void automatically
(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
Article 4 of the Inheritance Tax and Gift Tax Act
2016Du61419. Action to seek nullification of the attachment disposition
AA
AA Head of the Tax Office
November 1, 2016
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
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.