Notice of pre-public auction shall not be an administrative disposition.

Notice of public auction of seized property does not constitute an administrative disposition subject to a lawsuit for appeal because it does not directly change the taxpayer's legal status or rights and obligations.

The contents of the decision shall be the same as attached.

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1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The defendant's notice of public auction issued to the plaintiff on May 18, 2010 shall be revoked.

쇠鹬 쇠鹬 3000 쇠鹬 3000

1. Basic facts

A. On May 7, 2002, the defendant revealed the plaintiff's omission of the return of value-added tax, and 171 minutes of May 1999.

Value-added tax was imposed on KRW 54,270,220, and KRW 79,936,450 for the second term of February 1999. As the Plaintiff’s claim was partially accepted in the appeal procedure, the Plaintiff’s claim was corrected on August 4, 2003, and notified the amount of value-added tax of KRW 27,169,380 for the first term of August 4, 1999, and KRW 39,169,580 for the second term of February 199.

B. On August 14, 2002, the Defendant seized 3,235 square meters in each of the same Ri 23-1 forest land, 3,235 square meters in each of the same Ri 23-1 forest land, 3,580 square meters in each of the same Ri 2,23-3 square meters in each of the 217 1,283 square meters in each of the BB, AAB, B, 2002. On September 22, 2004, the Defendant issued a disposition on deficits for the portion of tax in arrears for the first time, 199.

C. After that, the Plaintiff did not fully pay the amount in arrears of the value-added tax, and the Defendant on May 18, 2010.

On the 31st of the same month, the Plaintiff notified the Plaintiff of the pre-announcement of the public auction to the effect that it would pay 110,167,780 won in delayed tax payment prior to the scheduled request for public auction of each real estate attached to the preceding paragraph (hereinafter “instant pre-announcement notice”).

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 1 to 3, the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

An administrative disposition, which is the subject of an appeal litigation, refers to an act of an administrative agency’s public law, which directly affects the rights and obligations of the general public by ordering the establishment of rights or the burden of obligations under Acts and subordinate statutes with respect to a specific matter, or by causing other legal effects. As such, an act that does not directly cause legal changes in the legal status of the other party or other related persons is not an administrative disposition that is the subject of an appeal litigation (see, e.g., Supreme Court Decision 2005Du12398, Feb.

With respect to the instant case, the notice of advance notice is merely merely a notification that the Plaintiff would request a public sale of the seized property if the Plaintiff fails to pay the amount in arrears by the deadline for payment, and thus, does not directly change the Plaintiff’s legal status or rights and obligations. Accordingly, the instant advance notice does not constitute a disposition, etc. subject to appeal litigation, and thus, the instant lawsuit seeking revocation is unlawful.

3. Conclusion

Therefore, the lawsuit of this case shall be dismissed, and it is so decided as per Disposition.