Whether the statute of limitations of collection based on a notice and a notice of attachment is completed

It shall be deemed that the notice sent by registration is received because it is not verifiable whether or not the notice is returned, and in the case of real estate regardless of the attachment notification or service, the statute of limitations occur when the attachment registration is completed.

Articles 8 through 12, 27-28 of the former Framework Act on National Taxes

Article 12-4 of the Enforcement Decree of the Framework Act on National Taxes, Articles 41 through 42, 45, and 47 of the National Tax Collection Act

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

The defendant's disposition of imposition of capital gains tax of KRW 4,697,352 against the plaintiff on April 1, 1994 shall be revoked.

1. Details of the disposition;

A. On July 22, 1989, the Plaintiff transferred ○○○○○○○, ○○○○○, ○○○○, ○○○○, ○○○○, ○○○○○, ○○○, 5,256 square meters (hereinafter “instant real estate”) on the condition that he/she takes over the obligation of KRW 5,20,00,000, which was a senior employee, but did not file

B. Accordingly, the Defendant calculated the transfer margin of the instant real estate by the method of standard market price, and imposed capital gains tax of KRW 4,697,352 on the Plaintiff in April 1, 1989.

(No dispute exists, No. 5, No. 1, and No. 2, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Since the Plaintiff voluntarily paid the transfer income tax of the instant real estate and received a tax payment notice related to the instant disposition, the instant disposition is unlawful. Even if the Plaintiff received a domestic tax payment notice, the instant disposition is unlawful. Even if the Plaintiff did not pay the transfer income tax following the transfer of the instant real estate after the instant disposition, the Defendant did not receive a notification of the seizure of the Plaintiff’s real estate, but did not have received such notification, and thus, the right to collect national tax based on the instant disposition has become extinctive prescription, and thus the instant disposition

(b) Related statutes;

○ former Framework Act on National Taxes (amended by Act No. 4810 of Dec. 22, 1994)

Article 8 (Service of Documents)

(1) Documents as prescribed by this Act or other tax-related Acts shall be served on the domicile, residence, place of business or office (hereinafter referred to as "domicile or place of business") of the designated person (referring to the person designated as the receiver of the documents concerned; hereinafter the same shall apply)

(2) Where it is intended to serve documents on persons jointly liable for tax payment, they shall be served on the holder in the name of a representative: Provided, That where there is no representative, they shall be served on the holder in the name of a

(3) Where inheritance has commenced, it shall be served on the domicile or place of business of an administrator of inherited property.

(4) Where a tax manager exists, documents for notification and demand of tax payment shall be served on the domicile or business office of the tax manager.

Article 9 (Report on Place to be Serviced)

If a person to receive the documents under Article 8 reports to the Government the place to be served, from among his domicile or business place, under the conditions as prescribed by the Presidential Decree, it shall be served at such reported place. The same shall also apply to changes.

Article 10 (Service Method of Documents)

(1) Documents under Article 8 shall be served by delivery or mail.

(2) When it is intended to serve by mail documents related to notification, demand, disposition on default, or order issued by the Government under tax-related Acts, such documents shall be served by registered mail.

(3) Service of documents by delivery shall be made by delivering the documents to the persons to be served with the documents at the place where such documents are to be served: Provided, That if the persons to be served with the documents refuse, they may be delivered at other places.

(4) In cases falling under paragraph (3), if a person to receive service is not present at the place where service is to be made, the document may be delivered to his/her employee and other workers or a person living together with the mental capability to make reasonable judgement.

(5) In serving documents under paragraphs (1) through (4), if a person to receive them relocates his domicile or business office, the documents shall be confirmed by the resident registration card and served at his relocated place.

(6) When a document is delivered, the receiver shall sign and affix a seal on the service slip. In such cases, if the receiver refuses to do so, the fact shall be recorded additionally in the service slip.

(7) When documents are served by ordinary mail, the head of the administrative agency concerned shall prepare, keep, and maintain records to confirm the following matters:

1. Title of documents;

2. Name of the person to receive the document;

3. Place for service;

4. Date of dispatch;

5. Main contents of documents.

Article 11 (Service by Public Notice)

(1) In case where a person to be served with documents falls under any of the following subparagraphs, the service of documents as prescribed in Article 8 shall be considered to have been made at the expiration of fourteen days after the abstract of documents are publicly announced:

1. Where the domicile or business office is located overseas and such service is difficult;

2. Where his domicile or business office is not evident; and

3. Cases prescribed by Presidential Decree, such as where the person as prescribed in Article 10 (4) fails to serve a document at a place where the document is served by registered mail but such document is returned because of the addressee'

Article 12 (Effectuation of Service)

(1) Any document served under Article 8 shall take effect when it reaches the person to receive the document.

(2) Any document served by ordinary mail shall be presumed to be served at the time the mail would reach in a normal case.

Article 27 (Extinctive Prescription of Right to Collect National Taxes)

(1) Any right of the State to collect national taxes shall be extinguished by prescription, if it is not exercised for five years from the time it is exercisable.

(2) Extinctive prescription under paragraph (1) shall be subject to the Civil Act, except as otherwise provided for in this Act or tax-related Acts.

(3) The time when the State may exercise its right to collect national taxes under paragraph (1) shall be determined by the Presidential Decree.

Article 28 (Interruption and Suspension of Prescription)

(1) Extinctive prescription under Article 27 shall be interrupted by any of the following grounds:

1. A tax payment notice;

2. Urging or demand for payment;

3. Request for delivery;

4. Seizure.

(2) The extinctive prescription interrupted under paragraph (1) shall resume when the period under each of the following subparagraphs expires:

1. Period of payment notified;

2. Period fixed by urging or demand notice of payment;

3. Period specified in the request for delivery;

4. Period until seizure is cancelled.

(3) The extinctive prescription under Article 27 shall not proceed during the installment payment period, deferment period, grace period for a disposition on default, or the deferred payment period for an annual installment under tax-related Acts.

○ Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 15189, Dec. 31, 1996)

Article 12-4 (Initial Date in Counting Extinctive Prescription of National Tax Collection Right)

(1) The term "when the State may exercise its rights to collect national taxes" in Article 27 (3) of the Act means the dates under the following subparagraphs:

1. For the national tax for which the duty of payment is determined by the tax base and return of tax amount, the day following the statutory due date of payment;

2. In cases where the Government determines the tax base and amount of tax and occasional assessment, the day following the due date for payment notified by a notice of tax payment, with respect to such tax amount.

(2) On the dates of the following subparagraphs, notwithstanding the provisions of paragraph (1), the State may exercise its rights to collect national taxes:

1. For the national taxes collected by the withholding agent or tax association, the day following the legal due date of payment of the withheld taxes or tax association dues;

2. For a stamp tax, the date on which a liability to pay the national tax comes into existence;

3. If the statutory time limit for payment under paragraph (1) 1 or the statutory time limit for payment under subparagraph 1 is extended, the day following such extended time limit.

○ National Tax Collection Act (amended by Act No. 5190 of Dec. 30, 1996)

Article 41 (Procedures of Seizing Claims)

(1) In seizing claims, the head of the tax office shall notify it to the obligor.

(2) When the head of a tax office has notified under paragraph (1), he/she shall subrogate to the creditor within the limit of national taxes, additional dues and disposition fees

(3) If the attachment is made under paragraph (1), the director of the tax office shall notify it to the defaulted taxpayer.

Article 42 (Effect of Seizing Claims)

Attachment of claims shall enter into force upon delivery of the notification of attachment to the obligor.

Article 45 (Procedures of Seizing Real Estate, etc.)

(1) When the head of a tax office attaches real estate, factory foundation, mining foundation, or ship, he/she shall request the competent registration office to register the seizure. The same shall also apply to registration of its modification

(2) When the head of a tax office divides or partitions real estate, factory foundation, or mining foundation in order to attach it, he/she shall request the competent registration office to register the division or partitioning. The same procedures shall be taken for registration of its modification or merger.

(3) If the director of the tax office attaches unregistered real estate, he/she shall request the competent registration office of its preservation registration with a copy of its land cadastre or tenement register.

(4) The provisions of Article 41 (3) shall apply mutatis mutandis to the attachment under paragraph (1) or (3).

Article 47 (Effect of Seizing Real Estate, etc.)

(1) The attachment under Article 45 or 46 shall enter into force upon completion of its registration or register.

(2) The attachment under paragraph (1) shall also have its effect on the delinquent amount of the national taxes the legal due date of which comes due before the ownership of the attached property is transferred under Article 35 (1) of the Framework Act on National Taxes.

C. First, there is no evidence to acknowledge the assertion that the Plaintiff voluntarily paid the transfer income tax of the instant real estate.

D. Determination as to the legitimacy of the delivery of the instant tax payment notice

(i)a fact;

(A) The Defendant generally sends a payment notice of capital gains tax to the transferor’s domicile.

(B) At the time of the transfer of the instant real estate, the Plaintiff resided in ○○○-dong, ○○○-dong, ○○○-dong, ○○○-dong, ○○○-dong, ○○-dong, ○○○-dong, ○○○-dong, ○○-dong, ○○○-dong, ○○○-dong, ○○○○-dong, hereinafter referred to as “instant domicile”) on April 1, 1994 at the time of the instant disposition, and transferred the instant real estate to ○-dong, ○-dong

(C) The “date of notice” column for the instant capital gains tax decision resolution (No. 1) is indicated as the “date of April 1, 1994.”

(D) On April 1, 1994, the notice of this case was sent to the domicile of this case by registered mail on April 15, 1994, and then the notice of tax payment was then sent to the domicile of this case. There was no record that the notice of tax payment was then returned.

(Grounds for recognition: Facts without dispute, entry of evidence Nos. 1 and 2, and the purport of the whole pleadings

(2) Determination

Articles 18(1), 10(1), 10(1), 10(2), 3(4), and 11 of the former Framework Act on National Taxes (amended by Act No. 4810, Dec. 22, 1994); where a tax authority imposes a tax disposition, it shall serve a tax notice for the said tax disposition by means of delivery or registered mail (hereinafter referred to as “location, business office, etc.”) to the taxpayer’s domicile, residence, business office, or business office; and where there are reasons under each subparagraph of Article 11(1), such as where the above address, etc. is abroad and it is difficult to serve it, it shall be deemed that the mail has been delivered by service by public notice; on the other hand, barring special circumstances such as return of the mail sent by registered mail (see Supreme Court Decisions 91Nu3819, Mar. 27, 1992; 92Nu13127, Dec. 11, 1992).

In the case of this case, there is no record that the tax notice of this case was sent to the domicile of this case by registered mail, and there was no record that it was returned thereafter. The plaintiff's domicile at the time of the delivery of the notice of this case was the domicile of this case, and the plaintiff moved to his domicile only after September 5, 1995, and all other circumstances shown in the argument of this case were revealed, the tax notice of this case was legally delivered to the plaintiff around the date of the decision and became effective.

D. Determination on the assertion of extinctive prescription

(1) Facts of recognition

(A) On October 17, 1996, when the Plaintiff did not pay the capital gains tax on the instant disposition by the due date, the Defendant seized the right to collect national tax on the instant disposition as the preserved right, and completed the registration of seizure on the ○○-dong ○○○-dong ○○-dong, ○○○-dong, ○○○-dong (hereinafter “instant road”).

(B) After that, as the road of this case was incorporated into the ○○ Zone Housing Development Project, the expropriation compensation of 6,69,000 won was accepted in ○○ Regional Land Expropriation Committee as the principal deposit, and the deposit was made on October 17, 2005 to ○○ District Court (gold ○○○○○○○ in 2005), the Defendant again issued a disposition of seizure of the said deposit on October 17, 2005 by taking another right to collect the national tax of this case as the right to be preserved, and notified the Plaintiff of the seizure disposition at the Plaintiff’s domicile.

(Ground of recognition: Facts without dispute, evidence Nos. 3, 4 through 6, each of the statements No. 1, 2, and the purport of the whole pleadings

(2) Determination

With respect to the transfer income tax, which is a tax return method for which the tax base and amount of tax are determined by the tax return, in the case of which the Plaintiff, who is the taxpayer, did not report the tax base and amount of capital gains tax for the transfer of the real estate of this case, the right to collect national tax pursuant to the disposition of this case against the Plaintiff may be exercised from the next day of April 15, 1994, notified by the Defendant as the payment deadline for the transfer income tax pursuant to the disposition of this case. If it is not exercised for five years thereafter, the extinctive prescription shall expire. According to the above facts, the right to collect national tax pursuant to the disposition of this case was completed on October 17, 1996, prior to the expiration of the extinctive prescription period for the right to collect national tax pursuant to the disposition of this case, the right to collect national tax pursuant to the disposition of this case was registered as the right to preserve the land of this case, and thereafter notified the Plaintiff of it on Oct. 17, 2005.

E. Therefore, the plaintiff's assertion is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed, and it is so decided as per Disposition.