압류등기말소 청구의 소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. In order to secure a tax claim of KRW 110,430,667, which shall be imposed on the Plaintiff in April 2000, the Defendant decided to seize the real estate listed in the separate sheet (hereinafter “instant real estate”) before confirmation under Article 24(2) of the National Tax Collection Act, based on Article 24(2) of the National Tax Collection Act. Accordingly, on March 13, 2000, the registration of the seizure of shares in the Defendant’s name (hereinafter “registration of the instant seizure”) was completed, as stated in the purport of the claim regarding the instant real estate.
On the other hand, a written resolution of decision on capital gains tax is prepared to impose capital gains tax of KRW 7,962,871 as of January 4, 200 and January 31, 200 as of January 31, 200.
B. On March 17, 200, the investigation2 and the person in charge of the tax investigation under the Defendant’s jurisdiction sent a notice of tax investigation results to the Plaintiff on March 17, 200, and on the other hand, a written resolution of decision on capital gains tax imposing capital gains tax of KRW 110,430,667 as of April 10, 200 and April 30, 200 with the date of the notice as to April 10, 200.
(hereinafter “instant transfer income tax”, including the transfer income tax reverted to year 198, does not contain the purport that a tax notice against the Plaintiff was returned in the tax return ledger with respect to the instant transfer income tax in the tax return ledger.
C. The Plaintiff did not pay the transfer income tax of this case even after the respective payment deadline.
However, on June 28, 2015, the Defendant’s public official in charge of arrears registered the instant seizure and suspended the extinctive prescription. However, the extinctive prescription of the instant transfer income tax was complete, even though the registration of the instant seizure was completed.
On May 3, 2016, the Plaintiff filed an application for the issuance of a certificate of fact (in arrears) with the GUT certificate on May 3, 2016, and accordingly, the transfer income tax of this case is indicated.