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1. Disposition by the Defendant on September 25, 2001 on the real estate listed in paragraph 1 of the [Attachment List No. 1] is disposed of.
Reasons
1. Basic facts
A. The Plaintiff is the owner of the real estate listed in attached Table 1 (hereinafter “instant apartment”).
B. On September 27, 2001, the Defendant registered the attachment and attachment of the instant apartment on September 27, 2001, completed the registration of the attachment on September 25, 2001 (hereinafter “instant attachment disposition”).
[Ground of recognition] A without dispute, entry of evidence No. 1, purport of the whole pleadings
2. The parties' arguments and relevant statutes;
A. The Plaintiff’s assertion 1) The Plaintiff did not receive a tax payment notice from the Defendant, and thus, the imposition of local tax by the Defendant against the Plaintiff is null and void as a matter of course, and the instant attachment disposition based thereon is also null and void as a matter of course. 2) The Defendant issued a local tax payment notice to the Plaintiff.
In light of the fact that the preservation period of the document imposing and collecting local taxes and the request period for the delivery certificate of registered mail, which served as the basis of the instant disposition, are not currently kept. However, in the public sale procedure conducted prior to the instant disposition, the Korea Asset Management Corporation received the notice of public sale from the Plaintiff on March 9, 2001 and was already aware that the Plaintiff had already been in arrears with local taxes. The Plaintiff did not raise any objection against the provisional registration made on May 4, 2004 regarding the instant apartment on the ground that the provisional registration was made under the name of the Plaintiff on May 4, 2004, and that the Plaintiff did not raise any objection against the delinquent local tax or the delinquent local tax disposition by the lapse of 12 years from the notice of tax payment.
(b) as shown in the attached Form of the relevant statutes;
3. Determination
A. The defendant, on September 22, 200, failed to pay 90,54,560 won of local tax on September 22, 2000, set forth in attached Table 2.