The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The purport of the claim and the purport of the appeal is the claim.

1. The reasoning of the judgment of the court of first instance, which cited the instant case, is as follows, is as stated in the corresponding part of the judgment of the court of first instance, except for the following parts, thereby citing it by Article 8(2) of the Administrative Litigation Act and by the main text of Article 420 of the Civil Procedure Act.

The judgment of the court of first instance adopted the “National Tax Collection Act (wholly amended by Act No. 17758, Dec. 29, 2020; hereinafter the same)” as the “former National Tax Collection Act (wholly amended by Act No. 17758, Dec. 29, 2020).”

Under the 9th sentence of the judgment of the first instance, the Act on the Collection of National Taxes shall be amended to “the Act on the Collection of National Taxes” under the 4th sentence.

The 11th sentence of the judgment of the court of first instance, the 6th to 12th sentence shall be followed as follows:

【D】

1) Where a taxpayer’s property is seized as part of a disposition for arrears under the former Act on the Collection of National Taxes, the head of the tax office shall release the seizure in cases where the grounds for the release of seizure under the subparagraphs of Article 53(1) of the former Act arise, and the taxpayer and the person who is legally interested in the release of seizure may apply for the release of seizure to the tax office at any time unless the grounds for the release of seizure exist. If the tax office refuses the application for the release of seizure by the party concerned, the other party may take the disposition of rejection as the object of the appeal lawsuit.

Article 53 (1) 1 of the former National Tax Collection Act provides that "when the attachment is no longer necessary due to the payment, appropriation, suspension of public auction, cancellation of the imposition, or any other reason" for reasons of the requisite cancellation of the attachment, "the cancellation of the payment, appropriation, suspension of public auction, or the cancellation of the imposition" shall be an example of the reasons corresponding to "when the attachment is no longer necessary". Therefore, "other reasons" shall not only be deemed to have become extinct as the above statutory reasons or there is no possibility of surplus for the amount of delinquent taxes to be appropriated for the amount of delinquent taxes even after the disposition on default is made, but also the decision of unconstitutionality on the grounds of the tax disposition and the procedure for the disposition on default shall be made unconstitutional.