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(영문) 서울행정법원 2018.11.08 2017구합76418

압류해제거부처분취소 청구의 소

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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. Each real estate indicated in the “transferable real estate” list below the Plaintiff’s ownership was transferred as indicated below.

The transfer date of real estate shall be the transfer date (unit: 5,712 square meters), and the transfer price (unit: : 1,000 square meters) of each of the above lands on April 10, 1999 in Yangcheon-gu Seoul, Yangcheon-gu, Seoul Da 132.9 on September 67, 1998 and 401 (base market price) on September 17, 1998; 2, Yangcheon-gu, Yangcheon-gu, Seoul Da 132.9 on April 10, 1998; 1,063. 62, G 161 on June 2, 197, 197, 7, 196, 126 (base market price) on June 20, 199, 197; 37, 194, 195, 195, 195, 195, 196, 195, 196.

B. The above A.

With respect to the transfer of real estate Nos. 1 in the table Nos. 1 in this paragraph, a written resolution of decision on capital gains tax was prepared to impose capital gains tax amounting to KRW 7,962,870 (hereinafter “capital gains tax reverted to year 1998”) for the Plaintiff as of January 4, 200 and January 31, 200 as of January 31, 200. (c) With respect to the transfer of real estate Nos. 2 in the table No. 1 in the above paragraph (a), a written resolution was prepared to notify the Plaintiff on April 10, 200; the payment period was until April 30, 200; and the capital gains tax was imposed in combination with the capital gains tax reverted to year 199.

On the other hand, on March 9, 200, in order to secure the claim for transfer income tax for the plaintiff for the real estate on the attached list (hereinafter "the real estate of this case") in order to secure the claim for transfer income tax for the 1999, the defendant made a preservation seizure before the confirmation of the damage under Article 24 (2) of the National Tax Collection Act (amended by Act No. 6805 of Dec. 26, 200) (hereinafter "the seizure of this case"), and accordingly on March 13, 200, the seizure registration under the name of the defendant was completed.

E. The defendant's public official in charge of arrears completed the registration of the seizure of this case.