1. The plaintiff's claim is dismissed.

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

Details of the disposition

On October 11, 2012, the head of the Seocho District Tax Office imposed and notified the Plaintiff of KRW 29,494,150 (hereinafter “instant local income tax”) of the global income tax on global income tax for the year 2007 by the due date for payment by October 31, 2012, but did not pay it by the Plaintiff.

On November 15, 2012, the head of Seocho-gu Seoul Metropolitan Government (hereinafter referred to as the “the head of Seocho-gu”) determined the refund of KRW 27,030 (hereinafter referred to as the “instant refund”) from among the local income tax on global income tax paid by the Plaintiff on April 30, 2012.

The head of Seocho-gu sent a written demand notice on the instant local income tax to the Plaintiff on December 10, 2012, but the Plaintiff did not pay it until December 31, 2012, which is the said payment deadline.

The Defendant delegated the imposition and collection of the local income tax of this case to the head of Seocho-gu pursuant to Article 5 (1) of the former Seoul Special Metropolitan City Framework Ordinance on Market Price (amended by Ordinance No. 5497, May 16, 2013; hereinafter referred to as the "Ordinance of this case"), and delegated the imposition and collection of the local income tax of this case to the head of Seocho-gu pursuant to Article 5 (3) 4 of the above Ordinance from January 1, 2013 to handle the imposition and collection affairs of the local income tax

On August 5, 2013, the Defendant seized the instant refund money, and released the seizure of the said refund money on August 14, 2013.

On August 10, 2018, the Defendant seized corporeal movables listed in paragraph (1) of the list (attached Form 1) (hereinafter “instant corporeal movables seizure disposition”), and attached deposit claims listed in paragraph (2) of the list (attached Form 1) on December 19, 2018 (attached Form 1).

(2) On September 4, 2018, the Plaintiff was dissatisfied with the instant corporeal movables seizure disposition, and filed an appeal with the Tax Tribunal on September 3, 2018. However, the Tax Tribunal dismissed the said appeal on December 3, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 to 3, and 5 to 8 respectively.