Busan High Court-2014-Nu-403 (Law No. 26, 2014)

(Presiding to the nature of the ruling of recommending reconciliation, it is difficult to see that the legal relationship is regulated at the time of seizure.

(Summary) Although the decision of recommending a compromise is effective as a final and conclusive judgment, if the compromise is made, the rights and obligations based on the previous legal relations are extinguished, and at the same time a new legal relationship due to the judicial compromise is effectively formed. In light of the nature of the decision of recommending a compromise, it is difficult to see that the legal relationship is regulated as at the time of seizure.

The claim for ownership by the third person under Article 53 of the National Tax Collection Act

2014Du13584. Revocation of revocation of an application to cancel real estate attachment.

SAA

The director of Busan District Office

Busan High Court Decision 2014Nu403 decided September 26, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by