1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is the owner of the real estate listed in attached Table 1 (hereinafter “instant apartment”).

B. On September 25, 2001, the Defendant attached the instant apartment on September 25, 2001 on the ground that the Plaintiff failed to pay local taxes (hereinafter “instant attachment disposition”), and completed the attachment registration on September 27, 2001.

[Ground of recognition] Unsatisfy, Gap evidence 1

2. Whether the seizure disposition of this case is legitimate

A. The Plaintiff’s assertion 1) The gist of the Plaintiff’s assertion is that the above disposition of imposing local taxes is null and void since the Plaintiff received a local tax payment notice, which serves as the premise for the instant disposition of seizure from the Defendant. The instant disposition of seizure is also null and void. 2) The Defendant’s argument that: (a) although the Defendant served a local tax payment notice on the Plaintiff; (b) the documents pertaining to the imposition and collection of local taxes were destroyed by ten (10) years after the preservation period of the documents pertaining to the imposition and collection of local taxes; (c) the Plaintiff received the notice of public auction; and (d) the Plaintiff did not raise any objection against the delinquent tax amount or the disposition of seizure in light

(b) as shown in the attached Form of the relevant statutes;

C. 1) The Defendant imposed, on the Plaintiff, aggregate land tax, property tax (building), resident tax and acquisition tax (hereinafter “instant taxation disposition”), each of the amount indicated in the column of “main tax” over 20 times from October 1995 to September 20, 197, as indicated in the following table 1 to 20 times (hereinafter “instant tax disposition”).

2) Of the instant taxation disposition, a notice of tax payment of KRW 550,920 on April 12, 1999 as indicated below was sent to the Plaintiff’s address by registered mail on April 12, 1999.

3. The defendant is a local tax on September 22, 2000.