Suwon District Court Decision 2012Kadan4553 ( November 29, 2012)

Even if the registration of co-ownership in the name of the delinquent taxpayer is based on the title trust, the co-ownership shares belongs to the trustee.

(1) Even if the registration of co-ownership in the delinquent’s name as to real estate subject to attachment was made through title trust, the co-ownership share belongs externally to the delinquent taxpayer, who is the trustee, even if the title trust was terminated and the partition of co-owned property was completed, the effect thereof is not retroactive. Therefore, the attachment registration completed prior to the transfer of shares in the delinquent taxpayer’s name is valid.

2013Na376 Implementation procedures for cancellation of real estate attachment registration

KimAAA

Korea

Suwon District Court Decision 2012Da4553 Decided November 29, 2012

June 19, 2013

July 10, 2013

1. The plaintiff (appointed party)'s appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).

The decision of the first instance court shall be revoked. The defendant, while the defendant shall be responsible to the selected Professor, and to the Selection Han Chang-soo, the land listed in paragraph (2) of the attached list in the attached list in paragraph (1) of the attached list in the attached list in the attached list, and to the Selection Red OO with respect to the land listed in paragraph (3) of the attached list in the attached list in the attached list in paragraph (4), and to the Selection KimOO with respect to the land listed in paragraph (5) of the attached list in the attached list in the attached list in the attached list 6 and paragraph (7), and to the Selection KimOOOO with respect to the land listed in paragraph (8) of the attached list in the attached list in the case of the plaintiff (designated parties, and hereinafter referred to as the "Plaintiff"), each of the registration procedures for cancellation of each registration completed on August 29, 1995 by the Suwon District Court in the Suwon Housing Site in the Suwon District Court and the Suwon District Court in accordance with subparagraph 62149 of November 1995.

1. Quotation of judgment of the first instance;

The court's reasoning for this case is as follows, in addition to adding the following judgments to the part of the reasoning of the judgment of the court of first instance, and this court's reasoning is cited in accordance with the main text of Article 420 of the Civil Procedure Act and Article 420 of the Civil Procedure Act.

2. Additional matters to be determined;

In the public sale procedure for the land listed in the attached list 6, 7, and 8, the Plaintiff’s second taxpayer, AppointO, OO, etc. without any prior notice or demand procedure, and thus, the registration of each of the instant registrations is invalid. There is no evidence to deem that the Plaintiff and the designated parties bear the second tax payment duty with respect to the above national taxes borne by OO, and OOO for the Defendant. Therefore, the above assertion is without merit without any need to further examine.

3. Conclusion

If so, the plaintiff's claim of this case is dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed due to the lack of reason, and it is so decided as per Disposition.