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Case Number of the immediately preceding lawsuit
Busan High Court 2014Nu10489 ( November 30, 2014)
Title
Whether the extinctive prescription based on the attachment disposition has expired
Summary
Inasmuch as there was a seizure of a new ground for interruption of extinctive prescription for which five years have not passed, the instant seizure disposition is lawful since the extinctive prescription against the Plaintiff was not completed.
Related statutes
Article 27 of the National Tax Collection Act [Causes Interruption of Extinctive Prescription]
Cases
2014Du46584 Nullification of the imposition of comprehensive real estate holding tax
Plaintiff-Appellant
IsaA
Defendant-Appellee
Head of Changwon Tax Office
Judgment of the lower court
Busan High Court Decision 2014Nu10489 decided November 30, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument about the appeal is without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.