Whether Article 14 (4) of the Certification of Seal Imprint Act provides that a purchaser shall pay in advance the transfer income tax to a seller's overseas residing abroad prior to receiving a substitute payment for the registration of ownership transfer for a site from the seller's overseas residing abroad or at the same time pay transfer income tax along with receiving a substitute payment for the registration (negative)

Each provision of Articles 14(1) and 24(2) of the National Tax Collection Act, Article 32-2, 3, and 4 of the Regulations on the Investigation of Property Tax by National Tax Service Directive No. 1081, where a Korean national residing abroad, who has no address or domicile in the Republic of Korea, transfers real estate, etc. without designating a tax manager, and the collection of taxes, such as transfer income tax, is practically impossible after completing the registration of transfer of ownership, etc. In response thereto, the provisions of Article 14(4) of the Certification of Seal Imprint Act are interpreted to the effect that the head of a tax office is able to secure a tax claim in advance by taking procedures for collection, preservation, seizure, etc. before the due date, if a Korean national residing abroad transfers real estate, before obtaining a certificate of seal impression required for the registration of transfer or at the same time, and thus, the provisions of Article 14(4) of the same Act do not provide for the payment of transfer income tax.

Article 536 of the Civil Code, Article 14 (4) of the Enforcement Decree of the Certification of Seal Imprint

Plaintiff

Defendant Kim Jae-ap, Counsel for the defendant-appellant

Seoul High Court Decision 91Na45822 delivered on February 11, 1992

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Article 14 (4) of the Certification of Seal Imprint Act provides that "If a Korean national residing abroad and a person who has reported emigration under Article 17 of the Resident Registration Act applies for a certificate of seal imprint to use before the right of real estate, the head of a tax office having jurisdiction over the location of the certification agency shall do so." Meanwhile, Article 14 (1) of the National Tax Collection Act provides that "if a taxpayer falls under any of the following subparagraphs, the head of a tax office may collect the determined national taxes even before the payment period," and Article 24 (2) of the same Act provides that "if the taxpayer does not have his address or domicile in Korea without designating a tax manager, the head of a tax office may secure the ownership transfer income tax without any reason for the transfer of real estate before the determination of national taxes, or if it is deemed impossible to collect the national taxes after the determination of national taxes, the head of a tax office may secure the taxpayer's property without delay within the estimated amount of national taxes under Article 1081 (1) of the Enforcement Decree of the National Tax Collection Act."

Therefore, the appeal shall be dismissed and all costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-ho (Presiding Justice)