Suwon District Court 2010Guhap9632 (29.29)

early 2010 Heavy135 ( December 28, 2010)

Disposition of attaching trust property belonging to a third party's property, which is not a taxpayer, shall be null and void only because the defect is serious and apparent.

(As in the judgment of the court of first instance), the value-added tax and withholding tax, etc. related to the sale of real estate shall not be deemed to be a "right arising from the process of trust affairs" under the trust contract, and the disposal of real estate, which is a trust property, is a seizure of a third party's property, which is not a taxpayer, and shall be null

2010Nu38242 Revocation, etc. of revocation of an application to cancel the attachment.

○○ Co., Ltd.

○ Head of tax office

Suwon District Court Decision 2010Guhap9632 Decided September 29, 2010

May 4, 2011

May 25, 2011

1. The defendant's appeal is dismissed.

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

1. Purport of claim

A. The primary purport of the claim

The attachment disposition taken by the defendant against the plaintiff on October 27, 2009 against the plaintiff on the attached list shall be revoked.

B. First preliminary claims

The disposition rejecting the release of attachment made by the defendant against the plaintiff on October 30, 2009 is revoked.

C. Secondly preliminary claims

On October 27, 2009, the defendant confirmed that a seizure disposition on real estate listed in the attached list against the plaintiff is null and void.

2. Purport of appeal

The judgment of the first instance shall be revoked. The plaintiff's primary claim and the first and second preliminary claim are all dismissed.

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

The judgment of the first instance is justifiable, and the defendant's appeal is dismissed.