Seoul High Court 2015Nu37732 ( November 10, 2015)

(ps) It does not constitute invalidation due to a seizure disposition in arrears of capital gains tax.

(2) The Plaintiff’s assertion that the preceding disposition of this case and the seizure disposition of this case are null and void is not acceptable, on the other hand, there are no special circumstances that the notice of tax payment or the notice of attachment disposition would not be served.

Article 45 of the National Tax Collection Act: Attachment Procedure for Real Estate

2015du58515 Nullification of attachment disposition

KimA

Head of Seodaemun Tax Office

Seoul High Court Decision 2015Nu37732 Decided November 10, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of