손해배상(국)
The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. (1) On November 12, 2018, the Gyeonggi-do Regional Land Tribunal rendered an adjudication of expropriation (hereinafter “instant adjudication of expropriation”) on December 27, 2018, with respect to the expropriation of 79 square meters (hereinafter “instant land”) owned by the Defendant, on the basis of the application of the acceptance market to which the Defendant belongs, on December 12, 2018, made an adjudication of expropriation (hereinafter “instant adjudication of expropriation”); and on December 10, 2018, corrected the compensation for the instant land as KRW 233,445,00 (hereinafter “instant compensation”).
(2) At the time of the instant decision to expropriate the instant land was made, ① the registration of the establishment of a mortgage (the maximum bond amount of KRW 120,000,000; hereinafter “instant mortgage”) in the name of the Plaintiff on November 4, 2013, ② the registration of the attachment of the Republic of Korea (the Director of the Tax Office), which was made on April 21, 2015, ③ the registration of the attachment was made on August 27, 2015 under the name of the Defendant.
B. (1) Meanwhile, around June 15, 2016, the Director of the Korea-affiliated Tax Office (hereinafter “the Director of the Korea-affiliated Tax Office”) issued a disposition of seizure of claims against B regarding the instant compensation claims on the grounds that B failed to pay capital gains tax of KRW 37,320,770, etc., and notified the Defendant of seizure around that time.
(2) On December 19, 2018, after the ruling of acceptance of the instant case, the Director of the Korea Tax Office requested the Defendant to pay the instant compensation to the Republic of Korea as the seizure authority.
(3) On December 21, 2018, immediately after the ruling of correction, the Defendant knew that the Plaintiff’s right to the instant land was terminated on December 21, 2018 pursuant to Article 45 of the Act on the Acquisition of Land, etc. for Public Works and the Compensation Therefor (hereinafter “Land Compensation Act”), if the Defendant did not take measures to secure the claim within the said period, it would be known that the Plaintiff’s right to the instant land was terminated.
The text of the decision, such as seizure of claims, shall be sent in preference to facsimile.