In making a disposition of public sale due to the delinquency in national taxes, if the holder of the provisional registration on the real estate fails to notify the public sale.

In the public disposal of real estate owned by a delinquent taxpayer, any defect that fails to notify a person having the right to provisional registration of the date of public sale and the place of public sale of such real estate shall not be deemed a grave and obvious defect in the public sale

Articles 76 and 73(2) of the National Tax Collection Act

Kim Jong-young et al.

The head of Seoul Eastern Tax Office

Seoul High Court Decision 64Gu61 delivered on September 15, 1964

The part against the defendant in the original judgment shall be reversed, and the case shall be remanded to the Seoul High Court.

We examine the grounds of appeal by Defendant’s attorney.

According to the judgment of the court below, the court below recognized that the defendant recognized that the non-party 2's disposal of the real estate stated in the 2's above 2's original judgment was provisional registration to preserve the right to claim ownership transfer registration of the real estate stated in the 2's above 2's original judgment and ordered the plaintiff Lee Jong-young to jointly pay gift tax amounting to KRW 828,860, which is the donor, and the defendant already registered as the obligor for payment of taxes on inheritance and income tax, and that the non-party 2's disposal of the real estate stated in the 2's original judgment was not a defect in the above 7's provisional registration as stated in the 2's original judgment without the consent of the court below, because the non-party 2's disposal of the real estate without the above misunderstanding of the legal principles as to the above 7's provisional registration as to the above 7's provisional registration without the consent of all right to claim ownership transfer registration of the plaintiff 2's real estate, as the above 6's owner and owner of the above property security or other rights.

The judge of the Supreme Court is Hong Dong-dong (Presiding Judge) and Dong-dong (Presiding Justice)