Seoul Administrative Court 2010Guhap44733, 2011.07)

The plaintiff is the most transferee and thus a disposition rejecting the cancellation of attachment is legitimate.

In full view of the fact that the non-party company appears to have demanded the establishment of a collateral security right to secure the performance of the claim of this case in the name of the non-party company, not the non-party company, for the purpose of evading the payment of national taxes in arrears at the time of the conclusion of the contract of this case, the plaintiff

National Tax Collection Act Article 53 (1) 2

2011Nu28129 Revocation of revocation of an application to cancel the attachment.

XX

The director of the tax office

Seoul Administrative Court Decision 2010Guhap4733 decided July 7, 2011

March 23, 2012

April 6, 2012

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's disposition rejecting to cancel the attachment of a claim for the remaining purchase price of KRW 000 against the plaintiff on February 17, 2010 shall be revoked.

The reason for this decision is the same as the judgment of the court of first instance, and thus, it is accepted by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.