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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff did not pay global income tax of KRW 17,679,760 imposed as the payment period on April 30, 1999 (hereinafter “instant global income tax”).
B. On May 25, 199, the defendant attached the I Apartment A611 of the Yeongdeungpo-gu Seoul Metropolitan Government I apartment owned by the plaintiff, but the plaintiff was released from the attachment on January 10, 2006 that the plaintiff would pay the delinquent amount in full until February 10, 2006.
C. However, as the Plaintiff did not pay the amount in arrears until February 10, 2006, the Defendant again attached the Plaintiff’s rent claims against B, C, D, E, F, G, and H, the lessee of the building located in the Chungcheongnam-gun Hong-gun J, Hong-gun, Hong-gun, Hong-gun, the Plaintiff owned on February 23, 2006.
[Ground of Recognition] Unsatisfy, A 1-2-8, A 2-1, 2-2, A
3. Whether the disposition is lawful; and
A. The Plaintiff’s assertion (1) 5 years have passed since the Defendant’s right to collect the global income tax of this case from around 1999, and the instant disposition was unlawful since it was made after the expiration of the extinctive prescription of the right to collect national tax.
(2) The notice of the attachment of claims served by the Defendant to the Plaintiff, etc. while rendering the instant disposition is merely a document printed out by the public official in charge upon electronic resolution, and the Defendant’s official seal, etc. is not affixed, and thus, it cannot be deemed as lawful.
Therefore, the notification of the seizure of claims in an unlawful document as above shall be null and void, and the disposition of this case is unlawful.
(b) Any right of the State to collect national taxes shall be extinguished by prescription, if it is not exercised for five years from the time it is exercisable.
Article 28 (Interruption and Suspension of Prescription) (1) The extinctive prescription under Article 27 shall be interrupted by any of the following causes:
1. A tax payment notice;
2. Urging or demand for payment;
3. Request for delivery;
4. The period of extinctive prescription interrupted under paragraph (1) of this Article shall expire: