Suwon District Court 2015Guhap64658 ( October 12, 2016)

Attachment of the property owned by the registration titleholder shall be disposed of lawfully;

The registration of ownership transfer based on donation was completed, and it can be recognized that the land was registered as the owner of the land of this case until the time of the seizure disposition of this case. Thus, the land of this case is deemed to be owned by the holder of the registered title at the time of the seizure disposition of this case

Article 24 of the National Tax Collection Act

Seoul High Court 2016Nu73612 ( March 24, 2017)

Kim**

○ Head of tax office

Suwon District Court Decision 2015Guhap64658 Decided October 12, 2016

oly 2017.17

2017.05.24

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court shall be revoked. The defendant shall be revoked on March 6, 2014 with the land of cri cri 1418-1 cri cri 1,985 square meters.

attachment is confirmed to be null and void.

1. Quotation of judgment of the first instance;

Article 8 (2) of the Administrative Litigation Act, civil lawsuit, because the reasoning of this court's judgment is the same as that of the court of first instance.

It shall be quoted as it is in accordance with the main sentence of Article 420 of the Forwarding Act.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.