Seoul High Court 2011Nu10876 (20 July 20, 2012)

Seocho 2010west 1875 ( December 28, 2010)

(A) Disposition of seizure of the property of a third party, which is subject to the disposition of the property of the third party, shall be null and void as it is not legally realized.

(Main) The right to perform the trust affairs prescribed exceptionally by the proviso of Article 21(1) of the Trust Act, which is subject to compulsory execution or auction against the trust property, includes the right to perform the trust affairs with the trustee as the debtor, but does not include the right to perform the trustee as the debtor.

Article 24 of the National Tax Collection Act

2012Du19670 Confirmation of invalidity, etc. of attachment disposition

XX Co., Ltd

The Director of the Pacific District Office

Seoul High Court Decision 2011Nu10876 Decided July 20, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final