1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On October 13, 1999, the Plaintiff operated a mid-term contract and rental business with the trade name “C” (hereinafter “the instant workplace”) and closed on July 31, 2001, and was in arrears with total 7 items, including the value-added tax, and total 45,687,000 won (hereinafter “instant tax amount in arrears”), and the details of the amount in arrears are as shown in attached Table 1.

B. On March 3, 2001, the Defendant attached the respective insurance proceeds of Samsung Life Insurance (hereinafter “each insurance proceeds of this case”) on the construction machinery (dump trucks E; hereinafter “dump trucks of this case”) and the life insurance on October 7, 2004, Samsung Life Insurance on November 18, 2005, and September 21, 2006 (hereinafter “each insurance proceeds of this case”) (hereinafter “pump trucks of this case and each insurance proceeds of this case”), and notified each of them.

C. On August 22, 2001, Sep. 26, 2001, Oct. 30, 2001, Oct. 30, 2001, Mar. 28, 2002, and Dec. 28, 2004, the Defendant issued a written disposal of each of the instant delinquent taxes (hereinafter “each of the instant dispositions”).

On October 25, 2012, the Defendant additionally seized (hereinafter “instant seizure”) the land of 1,765 square meters (hereinafter “instant land”).

E. On August 12, 2013, the Plaintiff filed an application for the cancellation of the instant seizure, since the right to collect the amount in arrears has expired by the statute of limitations. However, on August 19, 2013, the Defendant rendered a disposition rejecting the instant seizure (hereinafter “instant disposition”) on the ground that the instant seizure was revoked by the statute of limitations due to the preceding seizure.

F. The Plaintiff filed an objection with the Director of the Gwangju Regional Tax Office seeking revocation of the instant disposition, which was dismissed on September 16, 2013.

[Ground of recognition] Facts without dispute, Gap 1 through 5 evidence (including branch numbers, hereinafter the same shall apply), Eul 1 to 5 evidence, and arguments.