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1. The part of the procedure for cancellation and waiver of collection against the collection order among the instant lawsuit is dismissed.
Reasons
1. Indication of claims: It shall be as shown in attached Form; and
2. Articles 208(3)1 and 257 of the Civil Procedure Act: A judgment without holding any pleadings;
3. We examine, ex officio, the dismissal part of the lawsuit in this case as to whether the execution part of the procedure for cancellation and waiver of collection is legitimate.
Inasmuch as a lawsuit of demurrer is sought to exclude enforcement force of enforcement title, it is inappropriate to seek a denial of an individual enforcement act already executed (see, e.g., Supreme Court Decision 71Da1008, Dec. 28, 1971). In a case where a lawsuit of demurrer is finalized, the Plaintiff can seek revocation of enforcement disposition already made by submitting the original copy of the final and conclusive judgment to the enforcement agency, and can not seek performance of the procedures for application, such as cancellation of seizure of claims, waiver of collection, etc. separately against the Defendant.
Therefore, this part of the lawsuit by the plaintiff is dismissed as it is unlawful because there is no benefit of lawsuit.