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1.The judgment of the first instance shall be modified as follows:
Upon the primary claim added by the trial before remand, the Defendant.
Reasons
1. Facts of recognition;
A. The head of Nam-gu Busan Metropolitan City (hereinafter referred to as the "the head of Nam-gu") newly constructed a cement structure, cement structure, bridge, and 214 square meters (hereinafter referred to as the "instant building") on the ground that B (the death around August 2002) owned a general property owned by the State, and owned the instant land without permission, on the ground that B did not pay indemnity by the due date. As B did not pay indemnity within the due date, the Busan District Court’s Branch Branch Branch Office of the Busan District Court (hereinafter referred to as the "Attachment") issued a seizure as of February 16, 1995 as of the instant building on the ground that B did not pay indemnity by the due date (hereinafter referred to as the "instant seizure"), and the indemnity and late payment charge up to the time of the seizure are 2,077,050 won (hereinafter referred to as the "instant indemnity").
B. On March 30, 2002, the Plaintiff purchased the instant building from B, and completed the registration of ownership transfer in the name of the Plaintiff on April 2, 2002.
C. From May 10, 195 to May 7, 2001, the remaining head of the Gu additionally imposed indemnity of KRW 24,071,070 (hereinafter “instant indemnity”) on B, but did not make a new registration of seizure. On the other hand, around December 15, 2010 and June 15, 201, on B’s death (Death around August 2002), etc., written a written disposition of deficits as to compensation for State property as to State property as to B (hereinafter “instant disposition of deficits”).
On December 2, 2012, the Plaintiff paid KRW 2,077,570 of the instant damages to the head of the Nam-gu, stating that “The indemnities imposed after the instant attachment (the instant indemnities) had ceased to exist after the lapse of five years after the extinctive prescription of the collection right,” and applied for the cancellation of the instant attachment.
In this regard, on December 4, 2012, the remaining head of the South Korean government will cancel the attachment of the amount of delinquent local taxes already incurred until the ownership is transferred from B to the Plaintiff.