압류처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Plaintiff’s assertion
The Plaintiff is the owner of Gwangju Northern-gu B large-scale 2025 square meters (hereinafter “instant land”).
The Defendant completed the attachment registration No. 4647 of the receipt of March 21, 2016 (hereinafter “instant attachment registration”) as to the instant land on the ground that the Dongnam Construction Company failed to pay aggregate of KRW 2,509,191,850 (hereinafter “instant tax”) including value-added tax and corporate tax, and the Plaintiff submitted the letter of guarantee for the said delinquent tax amount (hereinafter “the letter of guarantee for the instant tax”).
However, since the letter of guarantee of this case was forged by Nonparty C arbitrarily using the name of the plaintiff, and the defendant did not go through the procedure of notifying the plaintiff of the submission of the letter of guarantee of this case, the plaintiff has no obligation to pay the above overdue tax.
Therefore, the Defendant is obligated to implement the registration procedure for cancellation of the instant seizure registration to the Plaintiff.
On the other hand, we examine the legitimacy of the instant lawsuit ex officio, and the lawsuit filed by the Plaintiff constitutes a lawsuit seeking the fulfillment of the obligation, which is a type of lawsuit seeking to delete the obligation to make an administrative agency take such administrative disposition against the court (see, e.g., Supreme Court Decision 91Nu4126, Feb. 11, 1992), and is not allowed under the current Administrative Litigation Act (see, e.g., Supreme Court Decision 91Nu4126, Feb. 11, 1992). A request for the cancellation of the registration of seizure by civil action, even
Even if the Plaintiff’s lawsuit of this case seeks revocation of the attachment disposition against the Plaintiff, Articles 55 and 56(2) of the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016) are deemed to be unlawful or unfair as a disposition under the Framework Act on National Taxes or tax-related Acts.