Seoul High Court Decision 2016Nu73612 ( October 24, 2017)

Attachment of the property owned by the registration titleholder shall be disposed of lawfully;

The registration of ownership transfer based on donation was completed, and it can be recognized that the land was registered as the owner of the land of this case until the time of the seizure disposition of this case. Thus, the land of this case is deemed to be owned by the holder of the registered title at the time of the seizure disposition of this case

Article 24 of the National Tax Collection Act

Supreme Court Decision 2017Du48857 (Supreme Court Decision 2017Du4857)

Kim*

○ Head of tax office

Seoul High Court Decision 2016Nu73612 Decided October 24, 2017

2017.09.07

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent