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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
On May 21, 2015, the Defendant issued a seizure disposition (hereinafter “instant seizure disposition”) on the real estate listed in the separate sheet owned by the Plaintiff (hereinafter “instant real estate”) on the ground that the value-added tax was delinquent, and accordingly the registration of seizure was completed on May 27, 2015.
When the Plaintiff paid the value-added tax in arrears, the Defendant released the attachment disposition of this case on August 26, 2016, and accordingly the attachment registration of this case was cancelled on August 29, 2016.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 6, 12, 13 (including branch numbers), and the purport of the whole pleadings as to the defendant's main defense, the summary of the defendant's argument that the seizure disposition of this case was cancelled and the seizure registration was cancelled. Thus, the lawsuit of this case is unlawful as there is no benefit of lawsuit.
Judgment
In principle, a suit for confirmation is permissible in order to eliminate risks or apprehensions with respect to the current rights or legal status. As to past legal relations, it has an impact on the current rights or legal status, and it is the most effective and appropriate means to obtain a judgment on confirmation of the legal relations in order to eliminate risks or apprehensions with respect to the present rights or legal status.
(See Supreme Court Decision 2002Du1496 Decided November 26, 2002, etc.). The Plaintiff asserts that, even though the Plaintiff was not the Plaintiff, the Plaintiff was liable to pay value-added tax, the attachment disposition on the instant real estate owned by the Plaintiff was made by the Defendant, and thus, the instant attachment disposition is unlawful, and its defect is so serious and obvious that there is a benefit to seek nullification.
However, as seen earlier, the instant lawsuit is seeking confirmation of the past legal relationship, seeking confirmation of invalidity of the attachment disposition already rescinded, and the instant attachment disposition is rescinded.