1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

The reasons for the judgment of this court for the acceptance of the judgment of the court of first instance are as follows: the "comprehensive real estate holding tax" which is the third below the second judgment of the court of first instance shall be deemed as "local income tax of 2010" and the second judgment of the court of first instance.

Inasmuch as the reasoning for the judgment of the first instance is the same as that of the following, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited.

The Supreme Court's judgment on the third party's property limits the object of seizure to the taxpayer's property in any case under Article 24 of the National Tax Collection Act, which provides the requirements of seizure as a disposition on default of the legal principles on the effect of seizure of the third party's property, so the disposition on the third party's property, which is not the taxpayer, can not be legally realized, and thus, the disposition on the seizure

Where a truster transfers the ownership of real estate to a trustee and a trust relationship is established pursuant to the Trust Act between the parties, the trust property shall belong to the trustee, unlike a simple title trust, and the truster’s property still cannot be deemed as the truster’s property after the trust. Therefore, the trust property under the name of the trustee may not be seized

The priority of national taxes recognized pursuant to Article 35 of the Framework Act on National Taxes means the effect of collecting national taxes in preference to other public charges or other claims in the compulsory repayment procedure for the taxpayer's property, such as compulsory execution, auction, disposition on default, etc., and above all, it does not recognize the general preferential rights or special security rights for taxation claims on the whole property of the taxpayer. Thus, the property rights already transferred to a third party based on the priority of national taxes may not be seized, and the same applies to the national taxes imposed on

(see, e.g., Supreme Court Decision 96Da17424, Oct. 15, 1996). Moreover, prior to the amendment by Act No. 10924, Jul. 25, 201, the former Trust Act was wholly amended.