A. The principle of no taxation without law and strict interpretation

(b) Time to start the "one-year period" under Article 42 (1) of the Framework Act on National Taxes;

A. The principle of no taxation without representation means that tax requirements and procedures for imposition and collection should be stipulated as an Act enacted by the National Assembly, which is a representative body of the people, and that it shall be strictly interpreted and applied in the enforcement of the Act, and that the expanded interpretation or analogical interpretation of administrative convenience is not allowed.

B. The proviso of Article 42(1) of the Framework Act on National Taxes states that no physical tax liability shall be imposed on any mortgaged property that has become an object of security one year prior to the due date for payment of delinquent national taxes, and the purport is that no physical tax liability may be designated even when the mortgaged property becomes an object of security despite the occurrence of any ground for designating a physical tax payment liability.

(a) Article 95 of the Constitution, Article 18(1) of the Framework Act on National Taxes, Article 42(1)

A. Supreme Court Decision 82Nu221 delivered on November 23, 1982

[Judgment of the court below]

Head of Mapo Tax Office

Seoul High Court Decision 81Gu329 delivered on June 24, 1982

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal by the Plaintiff’s attorney are examined.

(1) The supplementary appellate brief for the plaintiff is not timely filed with the court below's decision that the supplementary appellate brief for the plaintiff's attorney should be considered to the extent of supplement.

According to the reasoning of the judgment below, the court below found that the above real estate was registered as 1.5 square meters above, 9.5 square meters above, 3 square meters above, 1.22 square meters above, 21 square meters 2.22 square meters above, 3 square meters 10 square meters 2.4 square meters above, and 10 square meters 7 square meters 10 square meters 3 square meters 1.6 square meters of reinforced concrete building (hereinafter "real estate of this case") and 4.4 square meters above, and the above real estate was registered as 9.6 billion won for the purpose of preserving the right to claim ownership transfer registration due to 6.4 square meters above, and the non-party's real estate was registered as 9.6 billion won for the above real estate as 9.6 billion won for the purpose of this case's provisional registration of 197.6 billion won for the purpose of this case's 197.3 square meters 19.6 billion won for the purpose of this case's real estate transfer and 97.4.6.6.7

Article 42(1) of the Framework Act on National Taxes provides that the principle of no taxation without the law adopted by the Constitution is an Act enacted by the National Assembly, which is a representative organ of the people, and provides that the principle of no taxation without the law shall be strictly interpreted and applied to the enforcement of the law, and that the expanded interpretation or analogical application of the administrative convenience is not allowed (see Supreme Court Decision 82Nu221, Nov. 23, 1982). If a taxpayer fails to pay national taxes, additional dues, or expenses for disposition on default, but the property is property transferred to the taxpayer, the taxpayer may collect national taxes, additional dues, or expenses for disposition on default from other property under the National Tax Collection Act only if it falls short of the amount to be collected even if the disposition on default is conducted against the taxpayer’s other property. Thus, the court below’s unlawful provision of the proviso to Article 42(1) provides that this shall not apply to the property transferred to the court below prior to the due date for payment of national taxes for one year prior to the due date for payment.

Therefore, all of the arguments are without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Shin Jong-young (Presiding Justice)