The costs of appeal shall be borne by the defendant.

Article 17 (1) of the National Tax Collection Act provides that "if the director of the tax office deems that it is impossible to pay the national taxes or delinquent amount notified by the due date for the reason falling under any of subparagraphs of Article 15 (1) after he has received the notice or demand for the tax payment, he may defer the tax collection by fixing the due date under the conditions as prescribed by the Presidential Decree." Article 15 (1) of the same Act provides that "when a taxpayer suffers a serious loss to property due to a disaster or theft, a serious loss to his business is faced, when the business is in a serious crisis, when a long-term medical treatment is required due to a serious injury or disease of the taxpayer or his family members," and Article 15 (1) 5 of the same Act provides that "The above reasons corresponding to subparagraphs 1 through 4 are just and acceptable by the defendant's request for deferment of tax collection due to the reasons listed in subparagraphs 1 through 4 of the same Article 15 (1) 5 of the same Act, and thus, the court below's decision that the above disposition cannot be justified and acceptable by the plaintiff's comprehensive reasons for collection of the above reasons.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Chang-chul (Presiding Justice)