Seoul Administrative Court 2012Guhap28100 ( October 04, 2013)

Disposition of seizure on the property of a third party who is not a taxpayer shall be null and void as it is impossible to legally realize the contents of such disposition.

Even if national taxes are imposed on the truster in relation to the trust property, if the properties are not seized before the trust under the Trust Act takes place, the taxation claim cannot be viewed as falling under the "right arising from the cause before the trust" under the proviso of Article 21 (1) of the Trust Act, which exceptionally permits the compulsory execution or auction against the trust

2013Nu6086 Nullification of attachment disposition

AAA Corporation

Head of the District Tax Office

Seoul Administrative Court Decision 2012Guhap28100 decided January 4, 2013

June 21, 2013

July 19, 2013

The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

Attachment disposition issued by the Defendant on May 14, 2012 regarding the real estate listed in the separate sheet (1) and attachment disposition taken on June 8, 2012 as to the incidental sheet (2) is confirmed to be invalid, respectively. The judgment of the first instance court on the purport of appeal shall be revoked, and the Plaintiff’s claim shall be dismissed.

The reason for this decision is as stated in the judgment of the court of first instance. If so, and the judgment of the court of first instance is justifiable, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition