Seoul High Court 2015Na2003844

Pursuant to the public notice of the Civil Act and the principle of good faith, the title holder of the real estate is attributed to the delinquent taxpayer.

(Summary) The registration and seizure of the creation of a collateral security, which is based on the registration of transfer of ownership, shall be a party.

The appeal is dismissed.

Expenses for appeal shall be borne by the defendant

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Inspection of Final Appeals and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Article 24 of the National Tax Collection Act

General Rules 24-02 of the National Tax Collection Act : Reversion of property