압류해제거부처분취소등
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff defaulted value-added tax amounting to KRW 70,643,860 (each statutory payment period is 51,852,120 won up to March 31, 2009, KRW 3,144,760 up to June 30, 2009, KRW 6,422,790 up to September 15, 2009, KRW 9,24,190 up to November 25, 2009). On October 22, 2013, the Defendant seized KRW 4,700 (hereinafter “instant shares”).
(hereinafter “instant seizure”). (b)
On March 17, 2014, in the course of consultation with the employee charged with the defendant, the plaintiff requested the release of the seizure of this case as the state did not exercise the right to collect the value-added tax for five years, and the above right has ceased to exist. However, the plaintiff heard that since the statute of limitations was suspended due to the seizure of this case, it was impossible to release the seizure of this case.
C. On April 30, 2014, the Plaintiff filed an appeal with the Tax Tribunal, but was dismissed on June 30, 2014.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings
2. The plaintiff asserts that the disposition of this case is legitimate, since the shares of this case were donated to a third party as well as no property value, and the securities transaction tax pursuant to the donation was reported and paid, the defendant should release the seizure of this case because it is no longer a shareholder of this case.
If national taxes and the additional dues are not paid in full, the director of the tax office may seize the taxpayer's property; but ① it is unnecessary to seize the taxpayer's property due to payment, appropriation, cancellation of the imposition, or other reasons; ② it is deemed that the third party's assertion of ownership is reasonable; ③ it is recognized that the third party has won a lawsuit against the delinquent taxpayer in case where the third party has obtained a favorable judgment against the delinquent taxpayer in case
(Article 24(1)1 and Article 53(1) of the National Tax Collection Act. On the other hand, the taxpayer's tax amount in arrears is against the taxpayer's tax amount in arrears.