1. The instant lawsuit shall be dismissed.

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

1. Case history

A. From December 10, 2008, the Plaintiff and B engaged in shipbuilding and repair business jointly with each other, “D” in the Young-gu, Busan Metropolitan City.

B. On June 21, 2012, the Plaintiff and B owned 586.1 square meters of land for a factory and 1/2 shares on its ground, which are its business place, and transferred the same on June 21, 2012, and accordingly, did not pay the transfer income tax even though they reported the transfer income tax.

C. On October 15, 2012, the Defendant notified the Plaintiff of KRW 44,358,830 of the transfer income tax for the year 2012. The Defendant sent a reminder to the Plaintiff on November 12, 2012, and the said reminder was served on the Plaintiff on November 15, 2012.

The plaintiff and B did not receive the cost of repair of the ship, and on the basis of the maritime lien, the auction procedure of the ship was initiated by applying for voluntary auction of the ship.

The shipowner applied for the cancellation of the remaining procedures except for the distribution procedures during the auction procedure, and the remaining auction procedures except for the distribution procedures were revoked in the above auction procedure.

On February 6, 2013, the Defendant seized an amount equivalent to 45,943,610 won in arrears among the Plaintiff’s right to claim payment of the deposit money. The Defendant received dividends from the distribution procedure (In Busan District Court E) to 45,943,610 won, but failed to receive the increased amount of KRW 18,081,380 incurred after the seizure.

E. On July 9, 2016, the Defendant sent to the Plaintiff the “Guide Note on Payment of Postal Money” as follows:

(hereinafter referred to as “the guidance of arrears”. Since the thickness of a national tax is delinquent as follows, the payment shall be made at an early time to guide the main office by the deadline for the following request for payment, and the payment shall be made at the time of the main office by the deadline for the next request for payment.

If the payment is not made, it is known that it may be disadvantaged due to the disposition on default, such as seizure.