1. The instant lawsuit shall be dismissed.

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

1. The Plaintiff’s assertion is a person registered as a co-owner with respect to one half of the share of the Busan Jin-gu B, Busan (hereinafter “instant share”).

The Defendant completed the attachment registration (hereinafter “instant attachment registration”) as of October 6, 2014, the Busan District Court’s Busan District Court’s receipt of October 6, 2014, on the ground that the Plaintiff failed to pay damages of KRW 1,674,290 for the amount of KRW 29 square meters for the Busan District Co., Ltd. 29 square meters, which was owned by the Defendant.

However, as the Plaintiff paid the full amount of indemnity on February 5, 2014, the Defendant is obligated to implement the procedure for registration cancellation of the instant seizure registration to the Plaintiff.

2. Whether the lawsuit of this case is lawful

A. We examine ex officio the legitimacy of the instant lawsuit.

Therefore, inasmuch as a lawsuit seeking the cancellation of a registration of seizure by civil action is not recognized under the current Administrative Litigation Act (see Supreme Court Decision 85Da81, 85Meu325, Nov. 12, 1985), a claim for the cancellation of the registration of seizure by civil action (see Supreme Court Decision 85Da81, 85Meu325, Nov. 12, 1985), or a claim for the cancellation of the disposition of refusal against the Defendant after filing

B. Even if the Plaintiff wants to seek revocation of the above seizure disposition against the Plaintiff, Articles 55 and 56(2) of the Framework Act on National Taxes provide that “an administrative litigation against an illegal or unreasonable disposition, etc., which is a disposition under the Framework Act on National Taxes or the tax laws, shall not be filed without going through a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon.” Article 2 Subparag. 2 of the Framework Act on National Taxes provides that “The Act refers to the Act that sets the items and rates of national taxes, the National Tax Collection Act, the Restriction of Special Taxation Act, the Adjustment of International Taxes Act, the Punishment of Tax Evaders and the Procedure for the Punishment of Tax Evaders Act,” and Article 24(1)