제3자의 재산을 대상으로 한 압류처분은 당연무효에 해당함[국패]
Suwon District Court 201Guhap971, 2018.30
early 2010 Heavy2528 ( December 03, 2010)
Disposition of seizure against a third party's property shall be null and void as a matter of course.
(1) If a truster transfers the ownership of real estate to a trustee and a trust relationship is established pursuant to the Trust Act between the parties, the trust property shall belong to the trustee, unlike a simple title trust, and since it cannot be deemed the truster’s property after the trust is held, the truster’s tax claim against the truster cannot be seized on the trust property under the name of the trustee
Article 24 of the National Tax Collection Act
2011Nu33893 Nullification, etc. of attachment disposition
XX Co., Ltd
Head of the High Tax Office
Suwon District Court Decision 2011Guhap971 Decided August 30, 2011
December 21, 2011
February 22, 2012
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
On May 1, 2010, the attachment disposition taken by the Defendant on May 1, 2010 on the claims listed in the separate sheet is invalid. Preliminaryly, the attachment disposition taken by the Defendant on May 1, 2010 on the claims listed in the separate sheet shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's main claim and the conjunctive claim are all dismissed.
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
The judgment of the first instance is justifiable. The defendant's appeal is dismissed.