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1. The defendant shall pay KRW 2,511,160 to the plaintiff.
2. The costs of the lawsuit are assessed against the defendant.
3.Paragraph 1.
Reasons
Basic Facts
On April 1, 1994, the head of Gyeyang-si imposed and notified the resident tax of KRW 1,419,010 (hereinafter “the resident tax of this case”) on April 30, 1994 by setting the payment deadline to B.
After that, on June 12, 1999, the Yongsan-gu Office of Gyeyang-gu made a seizure disposition on the land of this case on the land of this case on the land of this case 793 square meters (hereinafter “the land of this case”) owned by Goyang-gu, Seoyang-gu (hereinafter “the seizure disposition of this case”) and on the land of this case on June 17, 1999.
(2) On January 3, 2017, the Plaintiff paid KRW 2,511,160 to the Plaintiff on June 12, 2017, on the following grounds: (a) on January 10, 200, B died; and (b) on June 16, 2017, the Plaintiff, as his heir, completed the registration of ownership transfer on the instant land due to the inheritance due to a consultation division. On June 16, 2017, the head of Yangyang-si issued a notice of payment of KRW 2,511,160 (i.e., the tax amount in arrears of the instant resident tax: KRW 1,419,010; (b) on June 12, 2017, the Plaintiff paid KRW 2,51,160 to the Defendant.
【In the absence of dispute as to the grounds for recognition, Gap evidence Nos. 1 through 8, Eul evidence Nos. 1 and 2, the assertion of the purport of the whole pleadings, and the plaintiff’s assertion of the judgment, the head of Seoyangyang-gu Office did not urge or demand notice to B for five years after April 30, 1994, which is the payment deadline for the resident tax of this case, and the right to collect local tax of this case expired due to the expiration of the statute of limitations. The seizure disposition of this case was made after the local tax collection right has already been extinguished, and the plaintiff was forced to pay the delinquent tax of the resident tax of this case to cancel the seizure registration of this case. Thus, the defendant must return the delinquent tax amount of 2,511,160 won paid to the plaintiff
According to Article 30-5(1) of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 2010); Article 14-3 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 22395, Sept. 20, 2010), money collectible by a local government is collected.