1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Facts of recognition;

A. The Plaintiff is an incorporated foundation with the aim of promoting mental and physical development by possessing young children and providing a suitable environment under the Education Act, and is carrying out early childhood education facilities and projects incidental thereto to achieve its objective.

B. On November 15, 1993, the Plaintiff opened a forest kindergarten (hereinafter “instant kindergarten”) with authorization from the head of the Busan Metropolitan Office of Education, the Busan Metropolitan City, and operated the real estate listed in the separate sheet (hereinafter “instant real estate”) until December 31, 2010. The Plaintiff was temporarily closed from January 1, 2011 to February 28, 2013 on the ground of remuneration, etc. due to the deterioration of the kindergarten building. After that, the period of suspension of operation is extended on three occasions for the reason of noise pollution caused by redevelopment works, etc. and then is scheduled to be closed until February 28, 2017.

C. The Defendant seized the instant real estate on December 26, 2007 and March 21, 2012 on the grounds of the Plaintiff’s delinquency in payment of indemnity under the National Tax Collection Act. Accordingly, the registration of the instant real estate was completed on January 4, 2008 as Busan District Court’s Dong Branch Branch Branch Branch, which was the Defendant, and on March 23, 2012, as the receipt of No. 1000 on January 4, 2008 and No. 30956 on March 23, 2012 (hereinafter “instant attachment registration”).

[Ground of recognition] The non-contentious facts, Gap 1 through 7 evidence, Eul 1 evidence (including the number number; hereinafter the same shall apply), and the fact-finding with the Busan Metropolitan City Office of Education of the Busan Metropolitan City of Education, the purport of the whole pleadings.

2. Determination as to the cause of action

A. Under the relevant legal doctrine, seizure under the National Tax Collection Act prohibits a delinquent taxpayer’s specific property from being disposed of legally or de facto for the purpose of compulsory realization of national tax claims, and is to keep it realized. Therefore, the property subject to seizure should not be the property that belongs to the delinquent taxpayer and is not the property subject to seizure.