Daejeon High Court-2014-Nu-12718 ( October 23, 2015)

It cannot be deemed that a long-term unpublic auction situation after seizure was an expression of public opinion, such as the waiver or extinguishment of tax claims by the tax authorities.

(2) The tax authority’s refusal to file an application for cancellation of attachment is justifiable on the grounds that the tax authority did not file a request for delivery of a delinquent taxpayer’s other property at the auction of the other property during a long-term public auction, etc.

Article 24 of the National Tax Collection Act, requirements for cancellation of seizure under Article 53 of the National Tax Collection Act.

2015Du43735 Revocation of revocation of application to cancel the attachment.

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The director of the tax office

August 25, 2015

1.The height is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.