Whether the defendant is the defendant of administrative litigation

The defendant qualification of an appeal seeking the revocation of a disposition must be filed against the administrative agency that rendered the disposition, and this case is unlawful in the Republic of Korea with the party to the disposition seeking the revocation.

Article 13 (1) of the Administrative Litigation Act / [Qualification for Defendant]

1. The part of the lawsuit of this case, the exchange of which has been changed in the trial, concerning a request for cancellation of attachment disposition and a request for cancellation of imposition of global income tax, shall be dismissed

2. The request for cancellation of the registration of seizure changed in exchange in the trial is dismissed, respectively;

3. All costs of the lawsuit shall be borne by the Plaintiff.

① On August 21, 2004, the Defendant: (a) revoked the attachment (○○○○○○○○○○○ District Court and ○○○○○○○○○○○○○ Office) tax imposition of global income; (b) revoked the attachment registration procedure on August 24, 2004; (c) revoked the attachment registration procedure on the real estate indicated in paragraph (2) on March 10, 2005 (○○○ and○○○○○○○○○○○○○ Office, and revoked the attachment registration procedure on March 14, 2005; (d) revoked the imposition disposition on global income tax on the real estate indicated in paragraph (2); and (e) revoked the attachment registration procedure on March 14, 2005; and (e) revoked the attachment registration procedure on the real estate to ○○○○○○○○○○○○○○○○ Office and ○○○○○○○○○○ Office, which was issued on March 14, 2005.

1. As to a request for cancellation of attachment disposition and a request for cancellation of imposition of global income tax

The defendant qualification of an appeal suit seeking the cancellation of a disposition shall be against the administrative agency which made the disposition (Articles 13(1) and 38(1) of the Administrative Litigation Act); Article 44 of the Framework Act on National Taxes provides that "the head of a tax office having jurisdiction over the place where the national tax is to be paid at the time of the disposition," and Article 45(1) of the National Tax Collection Act provides that "the head of a tax office having jurisdiction over the place where the national tax is to be paid, shall request the registration of seizure if the real estate is seized to the competent registry office; and it can be recognized that the head of ○○ Tax Office has made a seizure disposition and global income tax disposition against the plaintiff if the whole purport of arguments is added with evidence 1 and evidence 8-1 and 2 of subparagraph 8-2 of the above Article. Thus, the plaintiff sought the cancellation of the disposition (the plaintiff's disposition seeking the cancellation by indicating both the seizure disposition and global income tax imposition in its purport. Thus, the plaintiff's disposition seeking the

Therefore, each of the above claims against the defendant is unlawful.

2. As to the request for cancellation registration of attachment

A. The plaintiff's assertion

○○○ Tax Secretary’s employee fraudulently manipulates the Plaintiff’s global income tax amounting to KRW 395,001,740, and accordingly, the registration of seizure was completed as stated in the purport of the claim. Accordingly, the Defendant is obliged to implement the procedure for cancelling the registration of seizure to the Plaintiff.

B. Determination

Even if a tax claim is extinguished due to such reasons as payment, appropriation, cancellation of a disposition of imposition, etc., the seizure shall continue to exist as long as there is no valid cancellation disposition by the tax authority: Provided, That where there is a significant and obvious defect in the disposition of imposition or disposition of arrears on a tax claim, the taxpayer may seek the cancellation of the registration of seizure as a disposition of exclusion from interference based on ownership.

On the other hand, the head of the health department and the head of the ○○ Tax Office denied the Plaintiff’s assertion through a preparatory document as of June 21, 2007, and the above preparatory document was stated on the date of pleading on June 26, 2007, and thus, it was stated in the purport of the disposition on default as stated in the purport of the disposition on default. The fact that the head of the ○○ Tax Office did not have any dispute between the parties, but there is no possibility of disposing of the cancellation of the registration on the seizure. Furthermore, considering the fact that the disposition on global income tax and the disposition on default are null and void as a matter of course, it is insufficient to recognize it even if all evidence submitted by the Plaintiff was based on all the facts, and there is no other evidence to recognize it (the Plaintiff’s assertion that the Plaintiff should be regarded as a confession because it did not dispute the Plaintiff’s argument, but the Defendant stated in the above

3. Conclusion

Therefore, according to a change in exchange at the trial, each of the claims for cancellation of the attachment disposition and for cancellation of the disposition imposing global income tax among the lawsuits in this case shall be dismissed, and each of the claims for cancellation of the registration of attachment shall be dismissed. It is so decided as per Disposition (The lawsuit for cancellation of the disposition imposing global income tax on the head of ○○ Tax Office prior to the change was withdrawn from the Defendant’s correction and the change in the exchange of litigation, and the judgment of the first instance was invalidated).

Judge Full-time of the presiding judge ----

Judges Professor associates-----------

Inability to sign and seal due to overseas training of judges;

List 1

1. ○○○-dong, Seoul ○○-dong 301 square meters;

2. Ground above;

Multi-family houses (9 households) with three floors of reinforced concrete structure, brick structure concrete flat boomed roof (9 households)

A multi-family house (two households) with 90.69 square meters per floor;

Parking lots of 79.3 square meters per floor;

A multi-family house (three households) with 159.7 square meters per floor.

2nd floor 159.77m2 multi-family house (three households)

A multi-family house (one household) with 128.98 square meters of 3 floors;

Schedule II

○○○-si ○○○-ri ○○ ○○-ri ○○ Forest 3 9 single 9

List 3

○○○○○○○○○○○-dong ○○○○-○ Miscellaneous land 2,202 square meters. Finally, the area is 202 square meters.