1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning of the judgment of this court citing the judgment of the court of first instance is as stated in the judgment of the court of first instance, except for the case where the court of first instance renders the first to the second to the sixth to the seventh to the following first to cite it as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

[A] Article 30-2 subparag. 1 of the Local Tax Act prior to the amendment by Act No. 5406 of Aug. 30, 1997 stipulated that the liability to pay taxes should be extinguished, but the aforementioned amendment excluded the liability to pay taxes from the grounds for extinguishment of the liability to pay taxes. Article 30-3(2) of the former Local Tax Act prior to the amendment by Act No. 6312 of Dec. 29, 200 provides that “when another property that can be seized at the time of the disposal of deficit is discovered after the disposal of deficit,” Article 30-3(2) of the former Local Tax Act provides that “When another property that can be seized after the disposal of deficit is discovered” should be revoked without delay and the entire amendment by Act No. 10416 of Apr. 16, 2016 of the Framework Act on Local Taxes (amended by Act No. 10681, Mar. 31, 2010; Act No. 2016, Apr. 16, 27, 2019).

Of course, even under the current Local Tax Collection Act, the disposal of deficits of local taxes, like the disposal of deficits of national taxes, has only the meaning of terminating the disposition on default, rather than the reason for terminating the tax liability, and the revocation of the disposal on deficits also has impact on the rights and obligations of the people.