In the administrative litigation, the court shall ex officio examine and decide whether the requirements for the so-called ex officio are met.

A. In administrative litigation, the court should ex officio examine and decide whether the so-called ex officio requirements are met.

B. The disposition of arrears is an extension of the collection disposition, which is a broad meaning, and thus, a person who is dissatisfied with the disposition of arrears can raise an objection or file a lawsuit in accordance with Article 38 of the former Customs Act (Act No. 1976 of Nov. 29, 67).

Article 2 (1) of the Administrative Litigation Act

Seoul High Court Decision 200Na14488 delivered on February 15, 200

One other than the compensation district;

Head of Busan Customs Office

Daegu High Court Decision 68Gu94 delivered on February 26, 1969

The original judgment is reversed, and the case is remanded to the Daegu High Court.

This case's seizure disposition, which was executed by the defendant under the National Tax Collection Act against the non-party Kim Jong-tae, is a disposition under the public law by the defendant, which is an administrative agency of the country, and therefore, this lawsuit seeking its cancellation is an administrative litigation. Thus, in filing a lawsuit seeking the cancellation of an administrative disposition, unless there are other special circumstances, it shall not be brought pursuant to Article 2 (1) of the Administrative Litigation Act. The proviso of the same Article provides that an administrative lawsuit may not be instituted without waiting the ruling of the plaintiff if there are justifiable reasons, and it shall not be a provision that the plaintiff may directly bring an action without waiting the ruling of the plaintiff (refer to Supreme Court Decision 4294Hun-Ba85 delivered on February 15, 1962). The plaintiff's lawsuit of this case constitutes a disposition under the proviso of Article 2 (1) of the Administrative Litigation Act, and thus, it shall not be subject to the decision of the head of the customs office with respect to the extension of payment of customs duty, and it shall not be subject to the decision of the court below's decision.

Justices of the Supreme Court (Presiding Judge) Kimchi-bi (Presiding Judge)