Daejeon High Court-2017-Nu-11266 ( August 17, 2017)

(In the case of a suit for confirmation of illegality of an omission), only a person with a legal interest to seek confirmation that the omission is illegal may file a suit.

(Summary of the Supreme Court) If the attachment is no longer needed under the National Tax Collection Act, the tax authority does not have any obligation to entrust the registration of cancellation to the relevant government agency.

Article 53 of the National Tax Collection Act

2017du5970 The revocation of the disposition to impose capital gains tax and the cancellation of the cancellation thereof.

OO

O Head of tax office

Daejeon High Court 2017Nu11266 ( August 17, 2017)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.

It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.

Therefore, all appeals are dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.

It is decided as per Disposition by the assent of all participating Justices.