A request for registration of cancellation under the National Tax Collection Act shall be illegal for a civil procedure, unless there is any ground for invalidation as per the disposition of seizure.

A request for registration of cancellation under the National Tax Collection Act shall be illegal for a civil procedure, unless there is any ground for invalidation as per the disposition of seizure.

2014da21419 Cancellation, etc. of provisional registration

OO

AA, Korea

December 16, 2014

January 6, 2015

1. The plaintiff's action against the defendant is dismissed.

2. The plaintiff's claim against the defendant AA is dismissed.

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

Cheong-gu Office

With respect to the real estate indicated in the attachment, Defendant AA performed the procedure for cancellation registration of the provisional attachment registration of the provisional attachment registration of the right to claim ownership transfer, completed by OO District Court OOOOOO.O.O.O.O.O.O. received OO.O., and Defendant AA performed the procedure for cancellation registration of the provisional attachment registration of the right to claim ownership transfer, completed by OOOOOO.O.O., 2013 and completed by OOOO.O.O., 2013.O. received O.O.O., completed by OO.O.O., respectively.

1. Basic facts

A. The Plaintiff borrowed KRW 10 million from Defendant AA at an interest rate of 36% per annum from 2007O.O.O.O., and completed the provisional registration of the right to claim ownership transfer under Defendant AA’s name (hereinafter referred to as “the provisional registration of this case”) with the OO registry office of 2007O.O.O., receipt No. 2007, OO.O., and the provisional registration of this case.

B. As to the provisional registration of this case, the Defendant Republic of Korea completed the seizure registration of the instant provisional registration by the O district court’s OOOO.O.O.O., received OOO.O.O., and the receipt O.O.O.O., 2013 O.O.O., respectively.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, purport of whole pleadings

2. Determination

A. Claim against Defendant AA

The Plaintiff paid 5 million won to Defendant A, out of 10 million won borrowed, and thus, Defendant AA is entitled to seek cancellation of the provisional registration of this case at the same time as it receives the remainder of 5 million won.

According to each of the statements 1, 5 million won out of the loan amount of 10 million won, but there is no evidence to prove the fact that the plaintiff has repaid the remainder of 5 million won to A, the plaintiff's assertion against the defendant A is without merit.

B. Ex officio determination on Defendant Korea’s claim

A registration of seizure made as part of a disposition on default under the National Tax Collection Act shall be unlawful for a request for cancellation of the attachment disposition against the administrative agency, even if the attachment claim was paid in arrears unless there are grounds for invalidation automatically in the attachment disposition, or even if the attachment claim becomes extinct due to the completion of extinctive prescription, only by a request for registration of cancellation accompanied by the protocol of cancellation of attachment by the administrative agency.

3. Conclusion

The plaintiff's lawsuit against the defendant against the Republic of Korea is unlawful, and the claim against the defendant AA is dismissed as it is without merit.