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Title
Whether it is subject to cancellation of attachment
Summary
The lawsuit of this case brought against the director of the tax office who is not capable of being a party to the civil lawsuit because he has no capacity to become a party to the lawsuit.
Related statutes
Article 24 of the National Tax Collection Act
Cases
2019dan1575 apartment attachment cancellation
Plaintiff
Ma-○
Defendant
○ Head of tax office
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
o April 23, 2019
Text
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
In order to collect the rent for the State-owned land of Korea Asset Management Corporation, the Defendant released the attachment conducted on the apartment of ○○ City.
Reasons
ex officio, we examine the legality of the instant lawsuit.
In civil procedure, the director of the tax office shall not have the ability to become a party.
The instant lawsuit is unlawful as it is filed against a person incapable of being a party.
Therefore, it is decided as per Disposition by the Civil Litigationber Article 219 to dismiss the lawsuit of this case.