압류등기말소
1. On October 19, 201, the Defendant received the Plaintiff on the real estate stated in the separate sheet from Daejeon District Court.
1. The Plaintiff was granted a loan to the F Association (hereinafter “Non-Party Association”) as collateral for the land C, D, and E (hereinafter “three parcels”) owned by the Plaintiff. When the principal and interest of loan was overdue, G was awarded a successful bid on June 27, 200 in the voluntary auction procedure commenced by the Non-Party Association, and was transferred the ownership on July 19, 200. < Amended by Presidential Decree No. 17088, Jun. 27, 200>
On October 5, 200, the Defendant notified the Plaintiff of the imposition of capital gains tax of KRW 8,051,570 (payment deadline of October 31, 2000; hereinafter “instant capital gains tax”).
On January 29, 2001, the Defendant seized 10 square meters in H-si, Y-si, Y-si, Y-si, Y-si, the Plaintiff owned, and completed the attachment registration on February 10, 201. On May 30, 2001, the attached land transferred its ownership to Chungcheongnam-do, Chungcheongnam-do, on the ground of an agreement on the acquisition of public land on May 30, 2001. The Defendant released the attachment registration on September 18, 2009 due to the cancellation of attachment on September 16, 2009.
Plaintiff
B her husband completed the preservation registration on December 8, 2006 with respect to the 99.12 square meters of reinforced concrete structure, reinforced concrete structure, reinforced concrete structure, and reinforced concrete structure, on the ground of donation from February 19, 2009, the husband completed the registration of ownership transfer with respect to the real estate listed in the attached list (1/2 shares of the above-mentioned single-story housing, hereinafter “instant building”) on the same day on the ground of donation from February 19, 2009.
On October 19, 201, the Defendant registered the attachment of the instant building (hereinafter “instant attachment registration”) by the Daejeon District Court Branch No. 32077, which received on October 19, 201.
[Ground for Recognition: Facts without dispute, Gap evidence 1, 2, 3, 6, 12, Eul evidence 1 and 2 (including branch numbers, if any; hereinafter the same shall apply)
(2) The grounds of appeal No. 1
2. Determination on the claim
A. The gist of the Plaintiff’s assertion is that, since the Plaintiff did not receive the instant tax payment notice, the taxation disposition becomes invalid as it did not have been lawfully notified.
In addition, the imposed land is a self-arable farmland for not less than eight years under the Special Act on Tax Restriction.