[2] Where the statutory due date of the delinquent tax and the date of receipt of the application for transfer of ownership by the third acquisitor are affixed, whether the taxation claimant can assert the effect of seizure against the delinquent amount to the third acquisitor (negative)

1. Article 31(3) of the Local Tax Act provides that when a creditor under Article 31(2)3 of the same Act intends to exercise his/her right, he/she shall prove the fact established prior to the statutory due date by means of a notarial deed prescribed by Presidential Decree. Article 15 Subparag. 1 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 17849, Dec. 30, 2002) provides that "a certified copy of the real estate register" shall be "a certified notarial deed prescribed by Presidential Decree. Meanwhile, Article 57(2) of the former Registration of Real Estate Act (amended by Act No. 8922, Mar. 21, 2008) provides that the date of receipt of the application, receipt number, name or name of the person entitled to registration, address or place of office, cause for registration, date of registration, purpose of registration, and other matters on the right to be registered.

In full view of the purport of each of the above provisions, the Local Tax Act is interpreted to the effect that as of the date of receipt of an application for registration certified by a certified copy of the real estate register which is an authentic document as to whether the right to lease on a deposit basis, etc. was established prior to the statutory due date of local tax under each of the items of Article 31 (2) 3 of the same Act, and the method of proof is to determine the friendly relationship between the tax payer and the person having chonsegwon, etc. according to the statutory due date after the statutory due date. In accordance with Article 47 (2) of the National Tax Collection Act as applied mutatis mutandis by Article 82 of the Local Tax Act, the statutory due date under each item of Article 31 (2) 3 of the Local Tax Act as well as the due date of transfer of the ownership of the real estate for the purpose of seizure to a third party purchaser, it is reasonable to view that the same applies to the case of determining the friendly relationship between the tax payer and the third acquisitor by the certified copy of the real estate ownership transfer date.

Furthermore, Article 47(2) of the National Tax Collection Act, which applies mutatis mutandis by Article 82 of the Local Tax Act, requires that the statutory due date of the delinquent tax shall arrive before the transfer of ownership of the relevant attached property, as a requirement to keep the effect of the attachment of delinquent taxes incurred after the registration of the attachment, if the statutory due date of the delinquent tax and the receipt date of the application for registration of transfer of ownership by a third acquisitor are the same as that of the relevant delinquent tax, the tax payer may not assert the effect of the attachment against the third acquisitor.

2. According to the reasoning of the judgment below and the record, the plaintiff entered into a trust contract with the non-party 1 corporation on August 23, 2002 and purchased the above real estate from non-party 2 to non-party 111-2 and 88.9 square meters (hereinafter "the real estate of this case") on the ground of this contract, Jongno-gu newspaper owned by the non-party 1 corporation on August 24, 2002. The registration date of transfer of ownership was completed on August 27, 2002. The registration date of the above transfer of ownership was not stipulated as the registration date under the Registration of Real Estate Act, which was not recorded in the register of the real estate of this case on August 27, 2002. The head of Jongno-gu Seoul Metropolitan Government 20,000,000 won in total, including acquisition tax, and the non-party 20,000,000 won in arrears and 40,000,000 won in arrears and 2.

3. Examining the facts duly confirmed by the court below in light of the legal principles as seen earlier, the second default tax imposed by Nonparty 1 on the real estate of this case is due to the occurrence of the amount in arrears after the attachment registration of the real estate of this case, and the statutory due date of KRW 405,044,210 among the above amounts in arrears is August 24, 2002, and the receipt date of the application for registration of transfer of ownership in the name of the plaintiff stated in the copy of the register of the real estate of this case also on August 24, 2002, the statutory due date of the above amount in arrears cannot be deemed to have arrived before the above receipt date. Thus, the head of Jongno-gu Seoul Metropolitan Government Office cannot assert the effect of seizure against KRW 405,04,210 as the third purchaser

Nevertheless, on August 24, 2002, the statutory due date of KRW 405,044,210 in arrears, the court below determined that since the above amount in arrears was earlier than August 27, 2002, which was the date of the execution of the registration of ownership transfer under the Plaintiff’s name, the above amount in arrears shall be deemed to have an effect on the above amount in arrears. In so doing, the court below erred by misapprehending the legal principles on the interpretation and application of Article 47(2) of the National Tax Collection Act, which is applied mutatis mutandis by Article 82 of the Local Tax Act, which affected the conclusion

The ground of appeal pointing this out is with merit.

4. Therefore, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Yang Chang-soo (Presiding Justice)