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1. The Defendant’s KRW 81,647,250 for the Plaintiff, and KRW 5% per annum from July 12, 2013 to June 17, 2014, and the following.
Reasons
1. Facts of recognition;
A. On December 2, 200, the head of Pyeongtaek-si Tax Office under the Defendant-based tax office decided and notified the transfer income tax for the year 1997 to the Plaintiff as of December 31, 200 (hereinafter “instant disposition of imposition”). The Plaintiff did not pay it as of July 8, 2013, and the total amount of arrears, including additional dues, was KRW 79,70,170,170.
B. On July 11, 2013, the head of Pyeongtaek-si Tax Office collected the Plaintiff’s claim against B by seizing and collecting KRW 1,947,080, total amount of KRW 81,647,250 (hereinafter “instant collection”).
C. It is as stated in the attached Form of the relevant statutes.
[Ground of recognition] Facts without dispute and purport of whole pleading
2. Since the defendant's judgment on the main defense of this case does not have jurisdiction over the court of this case, since the lawsuit of this case is unlawful, it can be brought to the court of the place where the obligation is performed in case of a lawsuit concerning property right (Article 8 of the Civil Procedure Act). Since the place of the creditor's performance of the obligation is the present address of the creditor (Article 467 (2) of the Civil Act), the jurisdiction of this court having jurisdiction
Therefore, the defendant's main defense against the safety cannot be accepted.
(On the other hand, in the case of a transfer under Article 34 (1) of the Civil Procedure Act due to lack of jurisdiction, the right to request the parties is not recognized. Thus, even in the case where the defendant applied for a transfer due to lack of jurisdiction, it is only within the meaning of urging the court to make an ex officio action, and thus, it is not necessary for the court to hold a trial on such request
A. According to Article 27(1) and (3) of the Framework Act on National Taxes and Article 12-4(1)1 and 2 of the Enforcement Decree of the same Act, taxpayers are obliged to pay taxes by their tax base and tax return (i.e., a national tax by which a tax return is filed), including capital gains tax.