New Korea Co., Ltd. (Law Firm Sejongsan, Attorneys Employer-won, Counsel for defendant-appellant)

Head of Mapo Tax Office

May 26, 2005

Seoul Administrative Court Decision 2002Guhap30319 delivered on April 9, 2004

1. The defendant's appeal is dismissed.

2. The costs of appeal are assessed against the defendant.

1. Purport of claim

The part that the Defendant distributed to Mapo Tax Office among the disposition of distribution of the proceeds from public sale of real estate listed in the attached list of real estate in the judgment of the court of first instance on December 28, 2001; the part that allocated the amount exceeding KRW 8,178,330 to Mapo-gu Office; the part that allocated the amount exceeding KRW 1,570,770,310 to Yeongdeungpo-gu Office; and the part that allocated to Yeongdeungpo Tax Office shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning for the court's explanation on this case is as stated in the reasoning for the judgment of the court of first instance in addition to the dismissal of the "paragraph (2)" of Section 4 of Section 5 of the judgment of the court of first instance as "paragraph (4)," and therefore, it is also accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

Judges Kim Jong-soo (Presiding Judge)