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Main Issues
In case the transfer registration of ownership is made in the third party after the seizure under the National Tax Collection Act, the effect scope of the seizure; and
Summary of Judgment
Under Article 47 (2) of the National Tax Collection Act, the seizure of real estate, etc. shall also take effect on the delinquent amount that occurred after the registration or enrollment of the seizure, and if the registration of ownership transfer has been made in a third party after the seizure, the seizure shall take effect on the delinquent amount of the former owner that occurred until then on the basis of the time of registration of ownership transfer.
[Reference Provisions]
Article 47 (2) of the National Tax Collection Act
Plaintiff-Appellant
Plaintiff
Defendant-Appellee
The superintendent of the tax office
Judgment of the lower court
Seoul High Court Decision 88Gu7394 delivered on November 18, 1988
Notes
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
Due to this reason
We examine the grounds of appeal.
Article 47 (2) of the National Tax Collection Act provides that the attachment of real estate shall also have the effect on the delinquent amount that occurred after the registration or enrollment of the attachment, and if the registration of ownership transfer has been made in the third party after the attachment, the attachment shall have the effect on the delinquent amount of the previous owner that occurred until then on the basis of the time of the registration of ownership transfer.
In the same purport, the court below was justified in holding that the disposition rejecting the cancellation of the attachment of this case was legitimate, since the delinquent tax amount against the non-party established before May 27, 1987, which completed the registration of transfer of ownership in the name of the plaintiff with respect to the real estate of this case, and there is no ground to challenge the judgment
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Park Yong-dong (Presiding Justice)