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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. The defendant's accurate amount of local tax in arrears at the time of November 28, 2008 is not confirmed on the records equivalent to the plaintiff's amount of local tax in arrears which occurred until November 28, 2008.
B In order to collect B, 97.27/157 of the Plaintiff’s share in the land B in Gwangjin-gu Seoul Special Metropolitan City (hereinafter “instant seized real estate”) was seized.
B. On April 8, 2012, the Defendant seized the Plaintiff’s right to claim the collection of deposit money deposited by the Seoul Eastern District Court KRW 2010,00,000 (hereinafter “instant deposit”) to collect KRW 9,298,690,00 of the Plaintiff’s delinquent local tax amount at the time, and thereafter, seized the Plaintiff’s right to claim the collection of deposit money in order to collect KRW 30,000,00,000 (hereinafter “instant deposit”).
C. Meanwhile, on the other hand, on November 28, 2012, the Defendant’s public official prepared a protocol of cancellation of the attachment of the instant real estate, and the lower part of the record of the cancellation of attachment stating that “The instant real estate was seized to collect the Plaintiff’s delinquent amount, but was released from the attachment on November 28, 2012 by means of “payment of the total amount”.
After that, on November 15, 2012, the Defendant collected KRW 9,900,290 out of the instant deposit (i.e., the amount in arrears of local tax at the time of the secondary seizure of the instant deposit (i.e., the amount in arrears of local tax KRW 9,737,090, 163,200; hereinafter “the instant amount”) and appropriated the amount in arrears of local tax accrued until the time of the seizure.
E. On December 22, 2016, the Plaintiff asserted to the Defendant that “after the Defendant cancelled the seizure of the instant attached real estate on the ground of full payment, it constitutes double payment to collect an amount equivalent to the instant money and appropriate it for the Plaintiff’s delinquent local tax amount.”