손해배상
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court of the first instance’s explanation concerning this case is as follows, except for the Plaintiff’s additional determination as to the matters alleged in the trial, and thus, it is acceptable to accept it as it is by the main sentence of Article 420 of the Civil Procedure Act.
2. Additional matters to be determined;
A. The Plaintiff’s assertion 1) In this case’s establishment of tort, the tax authority’s imposition disposition of capital gains tax, ② the seizure disposition of this case, ③ the reexamination according to the decision of the Tax Tribunal, and ③ the disposition maintaining the existing disposition, etc. is not to examine whether it constitutes a tort, but to determine whether it constitutes an unlawful act due to a public official’s intentional or negligent act. ① First, the fact that the instant disposition imposing capital gains tax of this case was unlawful is determined by the judgment rendered in a lawsuit seeking cancellation of the said disposition imposing capital gains tax of this case, which became final and conclusive in the National Tax Collection Act (hereinafter “compensation”).
The cases where it is possible to list are limited (Articles 24(2) and 14(1) of the National Tax Collection Act), and with respect to the preservation and seizure, prior approval shall be obtained from the local Commissioner of the National Tax Administration (Article 24(3) of the National Tax Collection Act), and the taxpayer shall be notified in writing (Article 24(4) of the National Tax Collection Act). If a person subject to the seizure fails to determine the national tax to be collected by the seizure by not later than three months after the date of the request for the provision of security for tax payment and the cancellation of the seizure (Article 24(5)1 of the National Tax Collection Act). In light of the provisions of this Act and the purport of Article 23(1) of the Constitution guaranteeing property rights of the people, the preservation and seizure is to be immediately released (Article 24(2)2 of the National Tax Collection Act).