Whether a third party can file an administrative litigation on behalf of the person who has received the disposition.

Where a tax authority attaches real estate owned by a taxpayer for the purpose of collecting taxes, a third party shall not have a direct and specific interest in law, and thus there is no standing to seek confirmation or revocation of the invalidation of the disposition of seizure.

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

As to the real estate stated in the attached list No. 1, the defendant confirmed that the attachment disposition (disposition on default) dated January 3, 1996 against the network ○○○○ by the entry registration made by the ○○ District Court ○○○○ Registry 12279 on February 21, 196 and the attachment disposition (disposition on default) against the real estate listed in the attached list No. 2 on April 8, 1996 against the network ○○○○○ by the entry registration made by the ○○○ Registry 27313 on April 8, 1996, against the network ○○○○○ on March 7, 1966.

1. Details of the disposition;

The following facts are not disputed between the parties, or are recognized by Gap evidence 1, Gap evidence 2-1 to 3, Gap evidence 3-1 to 14, and Gap evidence 4 by integrating the whole purport of the pleadings.

A. On June 10, 1996, the Plaintiff purchased real estate listed in the attached Form 3 List from △△△△△△△ to two billion won.

B. In order to collect inheritance tax on the inheritance of the △△○○○○○ (Death on July 7, 1994)’s property, the Defendant made a seizure disposition (hereinafter “instant seizure disposition”) as stated in the purport of the claim regarding each of the real estate listed in the separate sheet Nos. 1 and 2 (hereinafter “instant real estate”), and registered seizure by delinquency.

C. On June 11, 1996, the Plaintiff filed a provisional registration to preserve the right to claim ownership transfer with respect to the real estate in this case. On July 16, 1996, the Plaintiff reconciliationed prior to the filing of a lawsuit with the Seoul District Court 96No1474 on July 16, 1996, and obtained the seal of approval necessary for the registration of ownership transfer on August 14, 1996.

2. The plaintiff's assertion

As ○○○ had already died at the time of the instant attachment disposition, the instant attachment disposition is null and void because it was filed against the deceased person. Therefore, the Plaintiff sought confirmation on the invalidity of the instant attachment disposition as a provisional registration authority, and if the Plaintiff cannot seek confirmation on the invalidity of the instant attachment disposition as a provisional registration authority, the Plaintiff has a right to claim ownership transfer registration against △△△△△△, and △△△△△△△, the heir of ○○○○, did not seek confirmation on the invalidity of the instant attachment disposition, thereby seeking confirmation on the invalidity

3. Judgment on the Defendant’s main defense

A. Main Safety Defenses

The defendant shall make a safety defense that the plaintiff is not eligible to seek the invalidity of the attachment disposition of this case.

B. Determination

In cases where a tax authority attaches real estate owned by a taxpayer for the purpose of collecting taxes, a purchaser of such real estate or a person who transferred such real estate after the registration of seizure and completed the registration of transfer of ownership after the registration of seizure shall have a real and indirect interest in the above disposition of seizure and shall not have a direct and specific interest in law, and thus there is no standing to seek confirmation or revocation of the disposition of seizure (see, e.g., Supreme Court Decision 91Nu6023, Mar.

In addition, a third party, who is not the other party to an administrative disposition, may not institute an administrative litigation on behalf of a person who has received the disposition (see, e.g., Supreme Court Decisions 4289Da33, Jul. 6, 1956; 71Nu109, Dec. 28, 1971).

However, according to the above, since the plaintiff is merely a purchaser's status at the time of the completion of the attachment registration as to the real estate of this case, the plaintiff has a de facto and indirect interest in the attachment disposition of this case, and does not have any direct and specific interest in law. Furthermore, since administrative litigation cannot be filed by subrogation of nature, the plaintiff is not eligible to seek confirmation of invalidity of the attachment disposition of this case.

4. Conclusion

Therefore, since the lawsuit of this case is deemed to be one mother and is unlawful, it is decided as per Disposition by the assent of all participating Justices.

List 1

1. ○○-si ○○-ro 2: 56-6 square meters and 129 square meters;

2. A large area of 56-7 square meters:

3. The same place: 56-8 square meters for 36 square meters;

4. A building site of 56.27 square meters in the same place;

(A) 9/10 and above 9/10 of all shares)

Schedule II

1. The entire shares of 9/10 of 27-6 large scale 393 square meters in ○○○-si, ○○○-ro, ○○○-ro;

2. The whole amount of 1/2 of 56-26 square meters in the same place, which is 1/2 of 100 square meters.

List 3

1. ○○○-si ○○-ro ○○-ro 2: 56-5 square meters 324 square meters;

2. The same place: 56-6 square meters for a building of 129 square meters;

3. A building site of 56-7 square meters in the same place;

4. The same place: 56-8 square meters for 36 square meters.

5. The same place: 56-9 square meters and 278 square meters.

6. The same place: 56-10 square meters, which is 83 square meters.

7. The same place: 56-12 Stand 360 square meters;

8. A large of 56-27 square meters in the same place;

9. ○○○-si ○○-ro ○○-ro 3 square meters 27-6 square meters 393 square meters;

(All shares owned by 9/10 above and 9/10)

10. ○○-si ○○-ro ○○-ro ○○-ro 2: 56-26 square meters large 10 square meters;

(All shares owned by △△△△△△)

11. ○○○-si ○○-ro ○○-ro 20 square meters 56-13 square meters 20 square meters;

12. The same place: 56-14С;

(At least △△△ Ownership)

13. ○○-si ○○-ro 2, 56-5, 6, 7, 8, 26, 27

A 6-story roof of reinforced concrete structure, a 6-story, a bath, a bath, or a kitchen;

267.59 square meters 267.75 square meters 243.38 square meters 267.59 square meters 3 square meters 267.59 square meters 4 square meters 261.75 square meters 2

5 261.75 square meters and 6 261.75 square meters and above 303.80 square meters and below.

Details: 2nd floor of the first floor, third floor bath, fifth floor, and sixth floor inns of the third floor.

A room of 235.34㎡ under the ground, 68.46С

14. ○○○-si ○○-ro 3rd 27-6 2.

The facilities, restaurants, offices for the neighborhood living, restaurants, and offices of the fourth floor of steel congested and gumentor;

150.29 square meters for 2 stories 165.09 square meters for 3 stories 165.09 square meters for 165.09 square meters for 4 stories for 165.09 square meters for each floor.

Underground 150.29 square meters

Details: 2nd floor, 3th floor, and 4th floor underground offices of 117.61 square meters;

32.68 square meters in boiler rooms

(Total 9/10 and 9/10 of the shares owned by △△△△).