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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasons for the court's explanation concerning this case are as follows: "each land specified in paragraphs 2 and 3 of the same list (hereinafter referred to as "each land specified in paragraphs 1 and 4 shall be included in participation in the attachment; hereinafter the same shall apply); "from May 11, 1998 or from May 11, 2008," respectively; "from May 11, 1998 or from May 11, 2008," and "from May 2 to 17, 2008" stated in Paragraph 2 as well as the reasons for the judgment of the court of the first instance. Thus, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. As to the part of the appeal, the Plaintiff asserts that “In case where the property provisionally registered is seized prior to the statutory deadline of capital gains tax imposed by the Defendant pursuant to the proviso of Article 35(2) of the Framework Act on National Taxes, extinctive prescription of the right to collect national tax shall be calculated from the day after the expiration date of extinctive prescription of the right provisionally registered, and thus, the extinctive prescription of the
However, the Plaintiff’s assertion is difficult to accept in light of the following circumstances. (A) The priority of national taxes recognized under Article 35 of the Framework Act on National Taxes refers to the effect of collecting national taxes in preference to other public charges or other claims in the process of forced exchange, such as compulsory execution, auction, and disposition on default, against a taxpayer’s property (see, e.g., Supreme Court Decision 96Da17424, Oct. 15, 196). However, the proviso to Article 35(2) of the same Act stipulates that the exception of the national tax priority right is recognized for a property provisionally registered for the purpose of security prior to the statutory due date of national taxes (see, e.g., the proviso to Article 35(1) of the Framework Act on National Taxes and Article 35(3) of
Therefore, the above provision is based on seizure.