The meaning of "property to be attached" under Article 86 (2) of the National Tax Collection Act;

The term “property to be seized” in Article 86 (2) of the National Tax Collection Act means the property that had existed at the time of the disposal of the loss, and subsequent to the disposal of deficit, the newly acquired property by the defaulted taxpayer shall not be subject to attachment as a disposition for arrears.

Article 86 (2) of the National Tax Collection Act

[Judgment of the court below]

Head of the Do Tax Office

Seoul High Court Decision 85Gu93 delivered on June 28, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the grounds of appeal.

According to Article 86 (2) of the National Tax Collection Act, when the head of a tax office finds, after making a disposition on deficits under paragraph (1), that there had been other seizable assets at the time of such disposition, he/she shall immediately cancel such disposition and make a disposition on default. Here, the term " usable property" refers to the property at the time of the disposition on deficits, and it is clear that the delinquent taxpayer does not have the property newly acquired after making a disposition on deficits, as a disposition on default.

In light of the records, the judgment of the court below is examined. On February 28, 1982, the defendant did not pay value-added tax amounting to KRW 8,467,683 and value-added tax amounting to KRW 6,397,950 for the payment period on April 30 of the same year, and issued a disposition of deficits on June 30 of the same year, respectively, on the ground that the plaintiff did not own any property, and then on June 19 of the same year, he did not err in the misapprehension of legal principles as well as in the misapprehension of legal principles as to the cancellation of the disposition of arrears and the non-party's disposition on June 19, 1984.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Lee Chang-chul (Presiding Justice)