Where the registration of ownership transfer has been made because the real estate registered for seizure pursuant to the National Tax Collection Act is transferred to a third party, the extent of the amount in arrears on which the seizure is effective.

If a real estate registered as a seizure under the National Tax Collection Act has been transferred to a third party and the transfer of ownership has been made, the seizure shall take effect only on the delinquent amount arising from the tax amount for which the former owner's tax liability was established until then on the basis of the time (the time of transfer) in which the transfer of ownership has been made in the third party, and it shall not extend to the delinquent amount arising from the tax amount for which the former owner

Article 47 (2) of the National Tax Collection Act

[Judgment of the court below]

Head of Mapo Tax Office

Seoul High Court Decision 84Gu591 delivered on January 31, 1985

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

Article 47(2) of the National Tax Collection Act provides that "The seizure under paragraph (1) shall have effect on the delinquent amount arising after the registration or enrollment of the seizure." Thus, if the real estate registered as the seizure under the National Tax Collection Act is transferred to a third party and the registration of ownership transfer has been made, it shall be limited to the delinquent amount arising from the establishment of the former owner's tax liability until then based on the third party's transfer registration (at the time of transfer), and the attachment shall have effect on the delinquent amount arising from the establishment of the former owner's tax liability after the registration of ownership transfer was completed, and it shall be deemed that the delinquent amount arising from the establishment of the former owner's tax liability after the registration of ownership transfer was completed shall be limited to the non-party's tax liability under the above Article 47(2) of the National Tax Collection Act. According to the records and reasoning of the judgment below, it shall be deemed that the above amount of value-added tax imposed by the defendant on the non-party on August 17, 1983 was calculated by applying the total purchase interest rate for the provisional tax return for 198.2.

The court below's decision that the attachment of real estate attached under the National Tax Collection Act extends to the delinquent amount of the previous owner without examining whether the tax liability becomes effective at the time of transfer when it is transferred to a third party is determined by the court below. This error of the court below, however, does not affect the conclusion that the court below dismissed the cancellation of the attachment cancellation refusal disposition due to the effect of this case's attachment extends to the delinquent amount of value added tax, and thus, it cannot be employed.

Therefore, the appeal is dismissed. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Kang Jin-young (Presiding Justice)