원고가 이 사건 변론종결일까지 이 사건 압류처분에 대한 전심절차를 거치지 않아서 이 사건 소는 부적법 함.[국승]
The lawsuit of this case is unlawful because the plaintiff did not go through the pre-trial procedure on the seizure disposition by the closing date of the argument of this case.
The attachment disposition of this case is a disposition on default under the National Tax Collection Act, and a person who is dissatisfied with it must go through a prior trial procedure under Article 56(2) of the Framework Act on National Taxes
Articles 24(1) and 41 of the National Tax Collection Act
2019Guhap20663 Action for Revocation of Attachment
AAAAAA Corporation
BB Director of the Tax Office
April 11, 2019
May 2, 2019
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
As of July 24, 2017, the attachment disposition taken by the Defendant against the Plaintiff as to 10,000 shares that it held against the Plaintiff and all rights related thereto shall be revoked.
1. Details of the disposition;
A. The Plaintiff is a company established on July 18, 201 for the purpose of the construction business.
B. On July 24, 2017, Western owned 10,000 shares of the Plaintiff (8.19% equity ratio) on the register of shareholders as of July 24, 2017.
C. On July 24, 2017, in order to collect value-added tax of KRW 31,058,210 in arrears, the Defendant seized the Plaintiff’s 10,000 shares and the Plaintiff’s entire rights to the shares (the amount until the amount in arrears is included in the total amount of the shareholder’s rights, such as various rights to receive dividends and exercise of voting rights) (hereinafter “instant attachment disposition”), and notified the Plaintiff of the fact of seizure of the claim on the same day.
[Ground of recognition] Facts without dispute, entry of Gap 1, 2, and 3 evidence, purport of the whole pleadings
2. Whether the lawsuit of this case is lawful
A. The defendant's assertion
The defendant asserts that the lawsuit of this case is unlawful since it was filed without going through the pre-trial procedure, such as a request for examination or adjudgment.
B. Relevant statutes
It is as shown in the attached Form.
C. Determination
1) According to Articles 56(2), 61(1), and 68(1) of the Framework Act on National Taxes, where an administrative litigation is instituted against a disposition under the Framework Act on National Taxes or other tax-related Acts, a request for evaluation or adjudgment under the Framework Act on National Taxes shall be filed within 90 days from the date (where a notice of disposition is received, the date of receipt) on which the relevant disposition is known. Meanwhile, Article 2 Subparag. 2 of the Framework Act on National Taxes stipulates the National Tax Collection Act as one of the tax-related Acts, and the National Tax Collection Act provides for the seizure of claims as a procedure for disposition on default under Articles 24(1) and 41 of the same Act. Accordingly, the person who is dissatisfied with a disposition on default under the National Tax Collection Act must undergo the pre-trial procedure under Article
2) On July 24, 2017, the Defendant seized the Plaintiff’s shares owned by it. However, there is no evidence to acknowledge that the Plaintiff filed the instant lawsuit on February 12, 2019, and that the Plaintiff had gone through a prior trial procedure, such as a request for examination or a request for trial on the instant attachment disposition, by the closing date of the argument in the instant case.
3) Therefore, the instant lawsuit cannot be permitted without necessarily undergoing the necessary pre-trial procedure.
3. Conclusion
Therefore, the lawsuit of this case is unlawful and thus, it is so decided as per Disposition.