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Title
The national seizure registration made on the registration of ownership transfer under the name of the trustee of the real estate trustee shall be valid.
Summary
If a co-ownership registration under the name of the delinquent taxpayer in relation to real estate subject to attachment is made through a title trust based on the will of the truster, the attachment of the property to which the delinquent taxpayer's co-ownership belongs externally is valid.
Related statutes
Article 24 of the National Tax Collection Act
Cases
2017Na109654 Action
Plaintiff
1. AAA apartment reconstruction project association;
Defendant
1. Korea;
2. Seoul Special Metropolitan City;
Conclusion of Pleadings
on 17, 2018
Imposition of Judgment
on October 21, 2018
Text
1. The plaintiff's appeal against the defendants is dismissed in entirety.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the court of first instance shall be revoked. The defendant's Republic of Korea shall revoke the judgment of the Daejeon District Court, Daejeon District Court, Daejeon District Court, 39052, 39053, and 39054 regarding each of the real estate listed in the separate sheet to the non-party A, completed on June 25, 2004; completed on October 4, 2004; completed on June 20, 2004; completed on June 33742; completed on June 20, 208; completed the registration procedure for cancellation of each of the registration of seizure; completed on October 20, 2009; completed on October 20, 2009; completed on February 9, 2010; completed on October 20, 2009; completed on July 309; completed on February 29, 2010; completed on May 27, 2017; completed on May 25, 2005.
Reasons
1. Quotation of judgment of the first instance;
The court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, and thus cite it as it is in accordance with Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim against the defendants should be dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is so decided as per Disposition.