The legitimacy of the assertion that a seizure disposition is null and void because the cemetery is a prohibited real estate.

Even if the seizure and public sale disposition are null and void, seeking nullification through a lawsuit for which ownership transfer registration has already been made shall not be considered as a direct and effective method in dispute resolution and shall not be deemed as having no interest in the lawsuit.

Article 31 of the National Tax Collection Act

Article 61 of the National Tax Collection Act

1. The plaintiff's lawsuit against the defendants is dismissed in entirety.

2. Litigation costs shall be borne by the plaintiff.

"The attachment disposition of Sep. 16, 2004 by the head of the defendant ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ KRW 1,584m2 (hereinafter referred to as the "instant land") on the instant land

1. Details of the disposition;

A. The Plaintiff did not pay the capital gains tax of KRW 5,831,300 imposed on October 2002 and KRW 1,925,000 imposed on around February 2, 2004. Defendant ○○○ Head of the tax office seized the instant land owned by the Plaintiff on September 16, 2004 (the attachment registration was completed on September 20, 2004) and requested Defendant ○○○ Construction to sell it by public auction.

B. Accordingly, the Defendant ○○○○ Corporation, while conducting the public sale procedure for the instant land on October 23, 2006, sold the instant land to ○○○○○ in the price for KRW 49,99,000, and received the full payment of the said price in full, and then distributed KRW 12,203,370 out of the remaining 48,361,138 won after deducting the expenses for disposition on default from the above sale price (including deposit interest) on November 21, 2006, to Defendant ○○○○○○○ Tax Office first distributed the remainder to the Plaintiff.

C. On December 15, 2006, the registration of seizure was cancelled on the same day as the registration of ownership transfer was completed in the name of ○○○○ on the instant land.

(In accordance with the grounds for recognition, entry in Gap 6,7,8,12, Eul 1,3 through 8, and the purport of the whole pleadings.

2. Whether the lawsuit of this case is lawful

The plaintiff asserts that the seizure and public sale of the land of this case is null and void even though the land of this case falls under the prohibited property as a cemetery.

Although the above attachment and public auction disposition are null and void as alleged by the plaintiff, the plaintiff can seek a return of the tax amount appropriated by the disposition on default as unjust enrichment, or seek a cancellation of the ownership transfer registration made ○○○○○○○ through the disposition on public auction. Thus, seeking confirmation of invalidity in a lawsuit against the above attachment and public auction cannot be deemed as having no benefit of lawsuit because it cannot be deemed as having been directly and appropriately effective and appropriate to resolve the dispute (see, e.g., Supreme Court Decision 98Du4375, Sept. 22, 1998).

3. Conclusion

Therefore, since the plaintiff's lawsuit against the defendants is unlawful, it is so decided as per Disposition by the assent of all.

[Seoul High Court 2007Nu20906 ( October 23, 2008)]

1. The plaintiff's appeal is all dismissed.

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

On September 16, 2004, the attachment disposition of Defendant ○○ Tax Office on September 16, 2004 and the public auction disposition on October 23, 2006 by Defendant ○○○○ Tax Office on ○○○○○-do ○○○, ○○-gun, ○○○, ○○○-gun, 584 square meters, is revoked.

1. Quotation of judgment of the first instance;

The court's explanation on the instant case is identical to the reasoning of the judgment of the first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and all appeals by the plaintiff are dismissed. It is so decided as per Disposition.