Article 50 of the National Tax Collection Act

2. All of the plaintiffs' conjunctive claims are dismissed.

3. The costs of lawsuit are assessed against the plaintiffs.

2. Preliminary:

A. It is confirmed that the omission of the plaintiffs on July 8, 2008 or September 25, 2008 on the claim to cancel the attachment of the claim indicated in the attached list by the defendant is unlawful.

B. In relation to the above 2-Ga claim and selective objection, the defendant dismissed the plaintiffs' objection as to the seized claims listed in the separate sheet on August 1, 2008, and thus the rejection disposition against the plaintiffs is revoked.

A. On August 28, 2007, the plaintiffs and ○○ C&C Construction Co., Ltd. (hereinafter referred to as "non-party company"), ○○ Communications Co., Ltd, ○○○ Construction Co., Ltd. (hereinafter referred to as "○○○ Construction") jointly contracted with regard to the ○○ Elementary School for construction period of 28,942,10,000 construction cost from ○○ School Love Co., Ltd. for construction period of 28,942,10,000 construction cost for ○○ Elementary School, from March 28, 2007 to January 31, 2008, with respect to ○○ Elementary School, from July 31, 2007 to July 24, 2008 (hereinafter referred to as "the construction of this case"). The specific construction ratio, contract amount, and major contents of the contract are as follows.

Construction ratio and contract amount by contract counterpart.

(1) Plaintiff ○ Construction Co., Ltd. (hereinafter “○○ Construction”): Construction ratio of 28.98%, contract amount of 8,387,280,000 won

(2) Non-party company: construction ratio of 24.15%, contract amount of 6,989,400,000

(3) Plaintiff ○ Construction Co., Ltd. (hereinafter “○○ Construction”): 24.15% of the construction ratio, contract amount of KRW 6,989,400,000.

(4) Plaintiff ○○ Construction Co., Ltd. (hereinafter “○○ Construction”): 19.32% of the construction ratio, contract amount of KRW 5,591,520,000.

(5) ○○ communications: 1.27% of the construction ratio, contract amount of KRW 368,500,000; and

(6) ○○ Construction: Construction ratio of 2.13%, contract amount of 616,00,000 won

General Conditions of Contract for Construction Works

Article 1 (General Provisions)

(1) The other party to the contract shall implement with respect to the construction work in which the written contract for the construction work (hereinafter referred to as the "this contract") is entered into with the concessionaire on the basis of the principle of trust and good faith as determined by the concession agreement as stipulated in the contract documents under Article 3.

(2) The other party to the contract shall meet all obligations related to the construction of the project facilities, the completion of responsibilities, repair of defects, etc. borne by the concessionaire under the concession agreement, and fulfill the conditions and conditions imposed on the concessionaire under the concession agreement, and shall assume such obligations and implement them on his/her own responsibility for the concessionaire. The other party to the contract shall be a construction investor of the stockholders agreement,

(3) Each other party to a contract shall be well aware of the concession agreement and recognize the obligations of the concessionaire under the concession agreement. Members of the other party to the contract shall form a joint and several supply and demand organization (in principle, joint and several liability among members of a joint contractor), shall be jointly and severally liable to the concessionaire for the performance of obligations, including the performance of construction under this contract and repair of defects, and shall be jointly and severally liable to the concessionaire for the performance of obligations of the subcontractor and the supplier. The other party to the contract shall perform the obligations under this contract and shall not cause any violation

Article 2 (Definitions)

The terms used in this Agreement shall have the following meanings, unless otherwise defined in this Agreement or the context otherwise requires: In addition, the terms used in the concession agreement (as defined in the following) shall have the same meanings in this Agreement unless otherwise defined in this Agreement:

-"Contractor to the contract" means a corporation (s) which forms a joint contractor which has entered into this contract with a project operator;

-"Project Operator" means ○○ School Love Co., Ltd.

-"Agreement" means the concession agreement entered into between the competent authority and the concessionaire for the implementation of the project for private investment facilities, including the amendments, amendments, and amendments thereto, under the Private Investment Act, for the implementation of the project for private investment facilities, including the following:

Article 3 (Contract Documents)

1. Contract documents shall consist of this contract, design, calculation statement, general conditions of the contract for construction, and joint supply and demand agreement and shall have the effect of mutual supplementation. Except as otherwise provided in contract documents, the Act on Contracts to which a local government is a party (hereinafter referred to as the "Local Contract Act"), the Enforcement Decree (hereinafter referred to as the "Enforcement Decree"), the Enforcement Rule of the same Act (hereinafter referred to as the "Enforcement Rule"), and the Accounting Rules shall apply.

Article 7 (Deposit for Contract, etc.)

(1) Unless otherwise agreed with a project operator, the other party to the contract shall pay to the project operator a contract bond corresponding to a project performance guarantee under Article 27 of the concession agreement, such as cash, performance guarantee insurance, letter of guarantee, etc. by the date of conclusion of the contract: Provided, That this shall not apply where

Article 8 (Disposition of Contract Deposit)

(1) Where this contract is terminated because the other party to the contract fails to fulfill any obligation under this contract without any justifiable ground, the contract bond shall revert to the project operator.

Article 9 (Joint Guarantee)

A project operator shall not request the counter-party to the contract for the entry of a separate joint and several sureties other than a contract deposit under Article 7 in connection with performance guarantee of this contract.

Article 26 (General Damages)

(1) A contracting party shall jointly and severally compensate for losses incurred by a project operator (including stockholders and lenders of the project operator), the objects of construction, and third parties during the performance of a contract: Provided, That the same shall not apply to losses incurred due to any cause not attributable to the contracting party

Article 27

(1) The other party to a contract shall be liable to repair any defects in the object of construction for the period prescribed in Article 69 of the Enforcement Decree of the Local Contract Act (hereinafter referred to as the "liability period for defect") from the date of completion of inspection under Article

(2) The other party to the contract shall, upon receipt of a notice of defect repair, conduct repair work immediately and submit to the project implementer in writing specifying the cause of such defect and other measures taken.

No. 34 (Payment, etc. of Price of Nature)

(1) The members of the other party to a contract who is a joint contractor shall submit to the representative of the joint contractor or a representative determined by the Steering Committee of the joint contractor quarterly an application for the nature of each constituent type for each quarter, and the said representative shall submit it to the project implementer by each quarter for each quarter and shall request compensation for the nature of the contract. Unless otherwise specified in this contract, the project implementer shall determine the amount of the contract according to the inspected contents within 14 business days from the date of receipt of the written request for payment (the nature of the contract which serves as the basis for the determination of the nature of the contract shall be calculated on the basis of the actual cumulative progress rate and the estimated cumulative progress rate, whichever is lower) or shall pay to each member of the joint contractor, or notify the project implementer of the delegation of the authority to receive the original cost to the representative, and in this case, the remaining other parties shall pay to the project implementer any objection against the payment of the representative (Provided, That in case of the completion cost, it shall be paid after meeting the conditions of this paragraph and after the issuance

Article 42 (Execution, etc. of Remaining Construction Works at Time of Termination of Contracts to Part of Other Party)

(1) Where any part of the other party to a contract falls under any of the subparagraphs of Article 38 (1), a project operator may request the members of the remaining joint contractors, excluding the other party to the contract which is attributable thereto, to complete the construction works, and may request the other party to the contract to complete the construction works, and if any part of the other party to the contract is unable to perform this contract due to bankruptcy, dissolution, dishonor, waiver or withdrawal of the construction works under paragraph (6) of this Article, or any other reason, he/she may request

(2) Where the members of the other party to the contract of supply and demand chain are jointly and severally liable to the project operator for the performance of obligations under this contract, and where the members of the other party to the contract are unable to perform this contract due to bankruptcy, dissolution, default, waiver, withdrawal, or any other reason, the members of the other party to the contract shall succeed to the obligations and obligations of the members of the other party to the contract and shall fulfill the obligations of the other party to the contract under this contract, and both the other party to the contract and the other party

(3) Upon receipt of a request under paragraph (1), the remaining members of a joint supply and demand organization shall perform the remaining construction works without delay in accordance with the ratio of execution specified in the contract for construction works. In such cases, a member of a joint supply and demand organization who performs the remaining construction works shall have profits

(4) The members of a joint supply and demand organization performing this contract under paragraph (3) shall be entitled to directly claim an amount equivalent to the portion of the remaining construction works referred to in paragraph (3) from the contract amount to the project operator, and the other party excluded under paragraph (1) shall lose the right to claim an amount equivalent to the portion of the remaining works

(5) If any member of a joint contractor fails to perform his/her obligation to perform the remaining construction works under paragraph (3), the project operator shall take the same disciplinary measure as the other party to the contract under paragraph (1), and the same shall also apply where any member of the joint contractor fails to perform the obligation

(6) All members of a joint supply and demand organization which is the other party to the contract shall submit a separate statement of waiver of construction works in the sense of promising the other party to the contract to waive the rights, authority and qualifications of the other party to the contract under this contract with the consent of the project operator, if any cause which may affect the project adversely to the

(7) Each member of a joint supply and demand organization which is the other party to a contract shall agree to withdraw from the parties to this contract on the basis of a written waiver of construction works under paragraph (6) of this Article without any separate declaration of intention at the time of occurrence of the causes specified in the written waiver of construction works, and shall not withdraw from

B. Around that time, the Plaintiffs, non-party companies, ○○ Communications, and ○○○ Construction (hereinafter referred to as “the Plaintiff and other companies”) entered into a joint supply and demand agreement (hereinafter referred to as “instant joint supply and demand agreement”) with the following contents for the efficient and effective implementation of the construction following the joint supply and demand of the instant construction.

Joint Supply and Demand Agreement

Article 2 (Joint Subcontractors)

The name of a joint contractor, the location of the place of business and the representative shall be as follows:

1. Name: ○○○○○ Elementary Joint Contractor;

2. Principal office: Busan ○○-gu 1 18-000.

3. Name of representative: Plaintiff ○○ Construction.

Article 3 (Members of Joint Contractor)

(1) Members of a joint subcontractor shall be as follows:

1. Main contractor: Plaintiff ○○ Construction, Nonparty Company, Plaintiff ○ Construction, and Plaintiff ○○○ Construction;

2. Incidental contractor: ○ Communications and ○○ Construction.

(2) The representative of a joint contractor shall be the plaintiff ○○ Construction.

(3) The representative shall represent the joint contractors and third parties, and shall have the authority to manage the property and request price thereof, etc. by the joint contractors: Provided, That this shall not apply in case where the representative is unable to perform his duties due to bankruptcy, dissolution, dishonor,

Article 6 (Liability to Project Implementer for Performance of Contract)

Members of a joint contractor shall be liable for the performance of obligations under the contract for the project operator according to the details of sharing: Provided, That the principal contractor shall plan, manage, and coordinate the performance of all construction works, and shall be jointly and severally liable to the project operator for the performance of obligations under the contract for the sub-contractor.

Article 7 (Liability of Each Member for Subcontract, etc.)

(1) Each member of a joint supply and demand organization may subcontract a part of the share in his/her responsibility without the consent of other members: Provided, That the subcontractor shall obtain the consent of the representative of the joint supply and demand organization.

(2) Members of a joint supply and demand organization shall be liable to the subcontractor respectively according to the details of sharing.

Article 8 (Receipt of Consideration)

The price, etc. for a joint contract shall be paid by the bank account notified by each member of the joint contractor through the representative of the joint contractor, according to the amount claimed by each member of the joint contractor.

Article 9 (Contents of Apportionment of Members)

(1) Each partner shall share the following matters:

1. Principal contractor;

The comprehensive management of the design, construction, completion, and construction of the ○○○○, ○○○, ○○○○, and the school facilities and attached facilities (hereinafter referred to as the “main business facilities”).

2. A secondary contractor;

(a) ○○ Communications: Telecommunications Corporation for the main business facilities;

(b) ○○ Construction: Landscape Construction of the project facilities;

(2) Where a project operator has changed the terms of a contract, the details of allocation under paragraph (1) shall be deemed changed according to the change.

Article 10 (Sharing of Joint Expenses)

In principle, the joint expenses, etc. incurred in the implementation of this contract shall be shared by each constituent member in proportion to the amount of sharing construction works, but the financial resources required for the comprehensive management of all the construction works may be separately determined through consultation among the members of the joint venture.

Article 11 (Restriction on Transfer of Rights and Duties)

No member may transfer, transfer, offer as security, or otherwise dispose of any right or obligation under this Agreement to a third party.

Article 12 (Measures against Discretionary Withdrawal)

(1) Members of a joint supply and demand organization shall not withdraw from the partnership without the consent of all the project implementers and members, by the date on which the joint supply and demand organization completes the execution of this contract: Provided, That members who have received a request for withdrawal from the project operator even though they fail to perform this contract without any bankruptcy, dissolution, default, or any other justifiable reasons, shall take measures

(2) Where part of a member withdraws, the principal contractor shall perform the part to be shared by the relevant member: Provided, That where the principal contractor withdraws, the joint and several sureties of the principal contractor shall perform the relevant part to be shared, and where there is no joint and several sureties of the principal contractor or a joint and several sureties fails to perform the contract, the remaining principal contractor may perform the relevant part after meeting the requirements for performance of this contract, such

Article 13 (Liability for Warranty of Defects)

Where a defect occurs in the construction work concerned after the joint contractor is dissolved, it shall be liable for such defect according to the details of apportionment: Provided, That the principal contractor shall be jointly and severally liable with the subcontractor.

Article 14 (Liability between Members)

(1) Any loss which any partner has inflicted on a third person in connection with a shared work shall be borne by the partner concerned.

(2) Where any partner causes damage to another member, such damage shall be dealt with through mutual consultation, but where the agreement is not reached, the steering committee shall decide thereon.

C. On August 28, 2007, the plaintiffs and the non-party company constituted a joint supply and demand organization with 30% ratio of plaintiff ○○ Construction, 25% of the non-party company, 25% of the plaintiff ○○ Construction, 25% of the plaintiff ○○ Construction, and 20% of the 20% of the joint supply and demand organization by clarifying the contents of the joint supply and demand agreement of this case. As for the joint supply and demand organization, the plaintiff ○○ Construction, for the plaintiff ○○ High School, and for the plaintiff ○○ High School, for the joint supply and demand organization, the plaintiff ○○ Construction, and for the ○○ High School, the joint supply and demand organization shall be responsible for the overall construction and related work at each site, and all the responsibilities and obligations related to the construction of this case shall be fully responsible for the construction of this case, and the non-party company shall not withdraw from the joint supply and demand organization without the approval of the members and the project owner. In the case of withdrawal and non-performance of the contract of this case, the special joint supply organization shall compensate for all the remaining members.

D. On January 2, 2008, the defendant issued a seizure disposition (hereinafter referred to as the "distribution of this case") against the seizure claims listed in the attached list (hereinafter referred to as "the seizure claims of this case") for the fixed number of 1,620,329,170 won in arrears, including corporate tax, etc. of non-party company.

E. On July 8, 2008 and September 25, 2008, the plaintiffs filed an application with the defendant for the cancellation of the seizure of this case by asserting that the claims of this case against the defendant for the seizure of this case constitute the contract price claims of the above joint contractors consisting of the plaintiff et al. (hereinafter referred to as the "joint contractors of this case") under the Civil Act, but the defendant did not respond to it

F. Meanwhile, on July 17, 2008, the Plaintiffs asserted that the instant seizure was null and void since the instant seizure claim belongs to the Defendant, not the non-party company, and thus, the Defendant filed an objection against the instant seizure disposition. However, on August 1, 2008, the Defendant rendered a decision of rejection on the ground that the instant objection was filed after the lapse of 90 days from the date of the instant seizure, and that it was unlawful. On August 6, 2008, the Plaintiffs appealed against the above decision of rejection and filed a request for a free appeal against the said decision with the Commissioner of the National Tax Service for the same reason on September 8, 2008.

[Basis] Facts without dispute, Gap's evidence 1 to 5, Gap's evidence 1 to 3, Gap's evidence 7,8, Gap's evidence 9-1 to 3, Gap's evidence 10-1, 2, Eul's evidence 1, and the purport of the whole pleadings

2. Judgment as to the main claim

A. Judgment on the Defendant’s main defense

(1) With respect to the plaintiffs' assertion that the seizure of this case is null and void as a matter of course, the defendant is only a member of the joint supply and demand organization of this case, and thus, the defendant has a de facto and indirect interest in the seizure of this case, and does not have a direct and specific interest in law, and therefore there is no standing to sue to seek nullification of the seizure disposition.

(2) On the other hand, the plaintiffs asserted the invalidity of the seizure of this case under the premise that the joint supply and demand company of this case is a partnership under the Civil Act and is a partnership bond of this case. It is reasonable to view that the plaintiffs asserted that the claims of this case are quasi-conforming as members of the association prior to the seizure of this case, have a direct and specific interest in seeking nullification of the seizure of this case (see Supreme Court Decision 91Nu6023, Mar. 31, 192; Supreme Court Decision 91Nu6023, Mar. 31, 1992; whether the above plaintiffs' assertion can be acknowledged or not), and the defendant's defense of this case is without merit.

B. Whether the seizure of this case is null and void

(1) The plaintiffs' assertion

The joint venture of this case constitutes a partnership under the Civil Act, and the claims of this case against ○○ School Love Co., Ltd. due to the execution of the construction work of this case are claims of the association, which belong to the quasi-joint venture of the company, including the plaintiff, etc. who is a member of the association. Therefore, the defendant's seizure of the claims of this case against the claims of this case for reasons of delinquency in payment of corporate tax, etc. of the non-party company, which is a member of the association, is limited to the property owned by a third party, which is not a delinquent taxpayer,

(2) Relevant statutes

Article 24 of the National Tax Collection Act

Article 50 of the National Tax Collection Act

(3) Determination

(a)The joint venture may be divided into a joint performance method and a joint performance method. The "joint performance method" means a method of construction by removing the funds, personnel, machinery, etc. at 3e5 m3 m3 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

A joint supply and demand company in the method of joint performance basically has the nature of a partnership under the Civil Act, and the claims of a partnership under the Civil Act belong to all the members of the partnership, and thus, barring any special circumstance, a claim against one of its members cannot be enforced by compulsory execution against the claims of the partnership by designating the individual partner as the execution debtor. Meanwhile, in a case where the provisions of Article 24 of the National Tax Collection Act, which provides the requirements for seizure as a disposition for arrears, limit the objects of seizure to the property of the taxpayer. Thus, the disposition of seizure against the property of a third party who is not a taxpayer, which is a tax payer, can not be legally realized.

(1) A person who intends to obtain permission from the head of a Si/Gun/Gu shall be deemed to have obtained permission from the head of the Si/Gun/Gu to the head of the Si/Gun/Gu, and the head of the Si/Gun/Gu to the head of the Si/Gun/Gu to the head of the Si/Gun/Gu to the head of the Gu.

(B) As to the instant case, the following facts can be found: ① The legal nature and substance of the instant joint supply and demand agreement between the Plaintiff et al. to be the basis for understanding the construction works and its substance are the contents of the instant joint supply and demand agreement concluded between the Plaintiff et al.; although the joint supply and demand agreement among the terms of the instant contract for construction works appears to be partly responsible for the execution of the instant joint supply and demand agreement and the special contract for construction works, it is difficult to conclude that each of the joint supply and demand parties, other than the joint supply and demand parties, can be deemed to have been jointly and severally liable for the performance of the instant joint supply and demand agreement and the entire joint supply and demand agreement for the construction works. ② The joint supply and demand agreement for construction works of this case, which is part of the joint supply and demand agreement to be jointly and severally liable to the members of each of the instant joint supply and demand organization, is not a separate share of the damages incurred to the members of each of the joint supply and demand organization, and it is difficult for the members of each joint supply and demand organization to be jointly responsible for each of the instant case.

(C) Therefore, the plaintiffs' assertion that the joint supply and demand company of this case constitutes a partnership under the Civil Act is based on the premise that the company such as the plaintiff, etc. is quasi-conforming to the claims of the partnership is without merit.

3. Judgment on the conjunctive claim

A. Determination as to the legitimacy of a lawsuit regarding a claim for confirmation of illegality of an omission

(1) The plaintiffs filed a lawsuit seeking confirmation of illegality of omission by asserting that the omission of the plaintiff's claim on July 2008 or September 25, 2008 as to the claim of this case was illegal. We examine the legitimacy of the above lawsuit ex officio.

(2) According to Articles 38 and 18 of the Administrative Litigation Act, the Administrative Litigation Act provides for the principle of pre-trial trial in a revocation lawsuit and applies mutatis mutandis to the litigation for confirmation of illegality of omission. The principle of pre-trial is applied not only to the litigation for revocation of tax disposition but also to the litigation for confirmation of illegality of omission. On the other hand, according to Articles 5(1), 55(3) and 56(2) of the Framework Act on National Taxes, tax litigation is subject to the necessary pre-trial principle.

(3) With respect to the instant case, in filing a lawsuit against the Plaintiffs regarding the part of the claim for confirmation of illegality of omission among the conjunctive claims, there is no evidence that the Plaintiffs asserted that the omission against the Defendant on July 8, 2008 or September 25, 2008, which did not respond to the request for cancellation of the claim of this case, was illegal and that the Defendant had filed a necessary prior trial procedure request or a request for review (in addition, the Plaintiffs filed a petition for objection and a request for review by asserting the invalidity of the seizure of this case as a matter of course, and it cannot be deemed that the basic facts are the same and thus the said omission was practically subject to the prior trial procedure).

(4) Therefore, the Plaintiffs’ lawsuit on this part of the claim is unlawful without necessarily undergoing the necessary pre-trial procedure.

B. Judgment on the claim for revocation of rejection disposition

(1) Judgment on the Defendant’s main defense

(A) On August 1, 2008, the plaintiffs asserted that the defendant's rejection of the plaintiffs' objection against the claims of this case should be deemed a rejection disposition that clearly made it clear that the defendant did not intend to release the seizure of this case against the plaintiffs, and that the defendant filed an application for the cancellation of the seizure of the claims of this case on July 8, 2008 and September 25, 2008, the defendant asserted that the plaintiff's rejection of the plaintiffs' objection against the claims of this case should be viewed as a rejection disposition that made it clear that the defendant would not have an intention to release the seizure of this case.

(B) In light of the above facts, the plaintiffs' decision of rejection on July 17, 2008 to the effect that the defendant asserts the obligatory fee of the seizure of this case on Aug. 1, 2008 is limited to the plaintiffs' objection as a voluntary pre-trial procedure under Articles 5 (3) and 66 of the Framework Act on National Taxes within the scope of the purport of the plaintiffs' objection. Further, the plaintiffs' application for cancellation of the seizure of this case cannot be viewed as a separate disposition expressing their intention of refusal of the seizure ( therefore, it is reasonable to see that there is no rejection disposition as claimed by the plaintiffs).

(3) Therefore, the plaintiffs' lawsuit on this part is unlawful, and the defendant's main defense is justified.

4. Conclusion

Therefore, the plaintiffs' primary claim is not accepted due to the lack of reason, and the preliminary claim is both unlawful, so it is decided as per Disposition.