Implementation of Procedures for Cancellation of Attachment Registration

After the registration of provisional disposition is completed, if the principal registration is completed with a final judgment in favor of the person having the right of provisional disposition in the lawsuit on the merits, the provisional disposition takes effect first, so the attachment registration based on the disposition on default after the registration of provisional disposition

Article 35 of the National Tax Collection Act (Effect of Disposition on Default over Property Attached or Disposed)

1. The Defendant shall implement the procedure for the cancellation registration of the attachment registration completed by ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, which was completed on November 17, 1997.

2. The litigation costs shall be borne by the defendant;

The same shall apply to the order.

1. Basic facts

A. On March 13, 190, the non-party 1 purchased the land indicated in the order of the ownership on the part of the non-party 1, 1990 (hereinafter “the land in this case”), and applied for the provisional disposition of prohibition of disposal on the land in this case with ○○ District Court 91k○○○○○○○○○ as a preserved right, with the right to claim ownership transfer from the sale in this case. The above court accepted the application of the non-party 1, and decided the provisional disposition of prohibition of disposal on the land in this case on August 29, 191. Upon the above court’s commission, the above court completed the provisional disposition registration of provisional disposition (hereinafter “the provisional disposition registration of this case”).

B. Afterward, ○○○ filed a lawsuit against ○○○ in the principal lawsuit of the above provisional disposition against the land of this case with ○○ District Court 91 Gohap○○, which rendered a favorable judgment on October 17, 1991, and the said judgment became final and conclusive around that time.

C. Before the registration of transfer of ownership is made in the name of ○○ upon the above winning judgment, the Defendant completed the registration of seizure (hereinafter “registration of seizure of this case”) on the land of this case in the name of ○○○○○ on November 17, 1997 by the head of ○○○○○○○○ on October 31, 1997 by reason of attachment (property 46350-0) by the disposition on default of capital gains tax of ○○○ on October 31, 1997.

D. After that, the Plaintiff purchased the instant land from regular ○ on or around May 2, 200, but the Plaintiff died on or around June 6, 2000. As to the instant land under the name of regular ○○○○, the inheritor of regular ○○○, and the name of regular ○○○○, the registration of transfer was completed with respect to the instant land as one-half co-ownership shares of each of the 1/2 shares under the name of regular ○○○ and regular ○○○, each of which was received on August 10, 201 by the same registry office, and thereafter, with respect to the shares of regular ○○○○, the registration was completed under the name of each of the Plaintiff on May 7, 2002 by the receipt of the same registry office on December 28, 2001.

E. On the other hand, the provisional disposition registration of this case was revoked on September 30, 2004 by ○○○ District Court 2004Kadan○○○○○○○○ on July 27, 2004, and was revoked by ○○○○○○○ on September 30, 2004.

[Reasons for Recognition] Gap evidence Nos. 1, 2, Eul evidence Nos. 1, 2-1, 2-2 and the purport of the whole pleadings

2. Determination as to the main safety port simultaneously

As to the plaintiff's lawsuit of this case seeking the cancellation of the seizure registration of this case, since the plaintiff who acquired ownership after the registration of the defendant's seizure has a substantial indirect interest in the seizure disposition and does not have a direct and specific interest, the plaintiff's lawsuit of this case is unlawful since it has no interest in seeking the cancellation of the seizure disposition. However, the plaintiff's lawsuit of this case is not seeking the cancellation of the seizure disposition of the defendant, but seeking the cancellation of the seizure registration of this case, and therefore the plaintiff's lawsuit of this case seeking the cancellation of the seizure disposition of this case

3. Judgment on the merits

A. After the provisional disposition is registered and the provisional disposition is finalized after the person having the right to the provisional disposition receives a favorable judgment in the lawsuit on the merits, the effect of the provisional disposition can be denied within the scope of the right to the preservation, and the act of violation is not different from that of the disposition on default. In this case, according to the above facts of recognition, each registration of transfer in the name of ○○○ and ○○○○○○○○○○'s heir, the above registration of transfer in the name of ○○○○'s heir is based on the above final judgment in favor of ○○○○'s heir, and the right to the preservation is deemed to be the principal registration based on the registration of provisional disposition in this case, and the plaintiff who completed the registration of transfer based on the above registration can seek the cancellation of the registration in the name of the third party after the above registration on behalf of ○○○ and ○○○, the provisional disposition creditor, so the registration of this case by the defendant who acquired the right after

B. As to this, the defendant asserts that the effect of the provisional disposition by the creditor of provisional disposition can be denied is premised on the existence of the registration of provisional disposition without cancelling the registration of provisional disposition. As seen earlier, the provisional disposition of this case was cancelled on September 30, 2004, and thus, the plaintiff's claim is unreasonable.

On the other hand, the provisional disposition obligee cannot deny the effect of the provisional disposition against the provisional disposition obligor and the third party, if the provisional disposition registration is lawfully cancelled or the provisional disposition registration is revoked due to the cancellation of the judgment in favor of the principal lawsuit before the judgment in favor of the principal lawsuit becomes final and conclusive, or if the provisional disposition is ordered to be revoked, the provisional disposition obligee cannot deny the effect of the provisional disposition against the provisional disposition obligor and the third party. On the other hand, if the principal registration based on the provisional disposition registration is completed without the effect of the registration in favor of the provisional disposition registration in the principal lawsuit, the provisional disposition registration in this case can deny the effect of the provisional disposition against the provisional disposition obligor and the third party. In this case, as seen above, the provisional disposition registration in this case was obtained the final and conclusive judgment in favor without the invalidation of the registration in favor of the provisional disposition registration in this case, and its inheritors due to the death of 000,0000 after the provisional disposition registration in this case had become final and conclusive due to the cancellation of the provisional disposition registration in this case under the name of ○○,00, and00.

5. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is decided as per Disposition by admitting it.