Seoul High Court 2011Nu28129 (2012.04.06)

Cho High Court Decision 2010Du0952 (Law No. 31, 2010)

(D) The plaintiff is the most transferee and thus a disposition to refuse to cancel the attachment is legitimate.

(1) The Plaintiff is the most transferee of the instant claim in full view of the fact that the Nonparty Company appears to have requested the Nonparty Company to set up a collateral security right to secure the performance of the instant claim in the name of the Plaintiff, other than the Nonparty Company, for the purpose of evading the payment of national taxes in arrears at the time of entering into the instant sales contract.

Article 24 of the National Tax Collection Act

2012Du10628 Revocation of revocation of an application to cancel the attachment.

XX

The director of the tax office

Seoul High Court Decision 2011Nu28129 Decided April 6, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final