Appropriateness of the assertion that the seizure of claims constitutes invalid due to the failure to receive a tax notice

Although the attachment of a claim that is not delivered with the initial notice is invalid, there is no objection at the time of the attachment of the vehicle, and it cannot be deemed invalid the attachment disposition on the ground that the document for delivery of the notice is not kept with the preservation period even though there is no objection, and the notice also seems lawful.

Articles 9, 24, 41 to 44 of the National Tax Collection Act

Articles 8 through 10, and 12 of the Framework Act on National Taxes

1. The plaintiff's claim is dismissed.

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

The attachment disposition taken by the defendant on September 19, 2006 by the plaintiff on September 19, 2006 (attached Form 1) shall be revoked.

1. Details of the disposition;

A. The Plaintiff was in arrears with global income tax in 191, 192, and 195 as follows (hereinafter “amount in arrears”).

No.

Items of Taxation

Year

Deadline for payment

The date of imposition (hereinafter referred to as "disposition for imposition of this case").

Principal tax (cost)

Additional Dues

(won)

Total

(won)

1

General

Income tax

1991

March 31, 1997

may 13, 1997

(1)Assessment Disposition)

20,282,780

15,617,530

35,900,310

2

〃 4

1992

March 31, 1997

may 13, 1997

(2)Assessment Disposition)

3,380,310

2,602,610

5,982,920

3

〃 4

195

July 15, 1997

7. Landscaping 1997

(3)Assessment Disposition)

54,947,450

42,308,970

97,256,420

Total

〃 4

78,610,540

60,529,110

139,139650

B. On September 19, 2006, the defendant attached each claim listed in the plaintiff's list (attached Form 1; hereinafter "the claim of this case") and notified the plaintiff that the claim of this case was seized (hereinafter "the seizure disposition of this case").

Facts that there is no dispute (applicable to recognition), entry of Gap evidence 1 through 3, and one to 9 each of the evidence of Eul 1 through 3, and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. The plaintiff's assertion

(1) In rendering the instant disposition, the Defendant did not entirely serve a notice on the Plaintiff, and thus, the instant disposition of imposition is null and void as a matter of course.

(2) If the instant disposition, which is the preceding disposition, is null and void as a matter of course, it shall be deemed that the defect is succeeded and thus the subsequent disposition is null and void as a matter of course. Therefore, the revocation of the instant attachment disposition is sought in the sense of declaring the invalidation.

(b) Related statutes;

○ National Tax Collection Act (amended by Act No. 8832 of Dec. 31, 2007)

Article 9 (Notice of Tax Payment)

(1) When the head of a tax office or the head of a Si/Gun desires to collect a national tax, he/she shall issue a written notice indicating the taxable year, items, amount of national tax, grounds for the calculation, payment deadline, and place of payment to taxpayers

○ National Tax Collection Act (amended by Act No. 8832 of Dec. 31, 2007)

Article 24 (Requirements for Attachment)

(1) The tax officials shall seize the taxpayer's properties in cases falling under any of the following subparagraphs:

1. Where the taxpayer fails to pay completely national taxes and the additional dues by the designated period after receiving a notice of demand (including a peremptory notice; hereinafter the same shall apply);

○ National Tax Collection Act (amended by Act No. 8832 of Dec. 31, 2007)

Article 41 (Procedures of Seizing Claims)

(1) In seizing claims, the head of the tax office shall notify it to the obligor.

(2) When the head of a tax office has notified under paragraph (1), he/she shall subrogate the creditor to the extent of national taxes, additional dues and disposition fees for arrears

(3) If the attachment is made under paragraph (1), the director of the tax office shall notify it to the defaulted taxpayer.

○ National Tax Collection Act (amended by Act No. 8832 of Dec. 31, 2007)

Article 42 (Effect of Seizing Claims)

Attachment of claims shall enter into force upon delivery of the notification of attachment to the obligor.

○ National Tax Collection Act (amended by Act No. 8832 of Dec. 31, 2007)

Article 43 (Amount of Attached Claims)

When the head of a tax office attaches claims, he/she shall limit the amount of national taxes, additional dues and expenses for disposition on default: Provided, That where the claims to be seized exceed the amount of national taxes, additional dues and expenses for disposition on default, he/she may seize the total amount of such claims

○ National Tax Collection Act (amended by Act No. 8832 of Dec. 31, 2007)

Article 44 (Attachment of Continuous Revenue)

Attachment of pay, wages, salaries, annual allowances, retirement pension, and other similar claims shall be limited to the amount of national taxes, surcharges, and expenses for disposition on default after the seizure.

○ Framework Act on National Taxes (amended by Act No. 6782 of Dec. 18, 2002)

Article 8 (Service of Documents)

(1) Documents as prescribed by this Act or other tax-related Acts shall be served on the domicile, temporary domicile, place of business or office (hereinafter referred to as "domicile or place of business") of the designated person (referring to the person designated as the receiver of the documents concerned; hereinafter the same shall apply).

○ Framework Act on National Taxes (amended by Act No. 6782 of Dec. 18, 2002)

Article 9 (Report on Place to be Serviced)

If a person to receive the documents under Article 8 reports to the Government the place to be served, from among his domicile or place of business, under the conditions as prescribed by the Presidential Decree, it shall be served at such reported place. The same shall also apply to changes

○ Framework Act on National Taxes (amended by Act No. 6782 of Dec. 18, 2002)

Article 10 (Service Method of Documents)

(1) Documents under Article 8 shall be served by delivery or mail.

(2) When it is intended to serve by mail documents related to notification, demand, disposition on default, or order issued by the Government under tax-related Acts, such documents shall be served by registered mail.

(5) In serving documents under paragraphs (1) through (4), if a person to receive them relocates his domicile or business office, the documents shall be confirmed by the resident registration card, etc. and served at his relocated place.

(6) When a document is delivered, the receiver shall sign and affix a seal on the service slip. In such cases, if the receiver refuses to do so, the fact shall be recorded additionally in the service slip.

(7) When a document is served by ordinary mail, the head of the relevant administrative agency shall prepare and keep a record to confirm the following matters:

1. Title of documents;

2. Name of the person to receive the document;

3. Place for service;

4. Date sent;

5. Main contents of documents.

○ Framework Act on National Taxes (amended by Act No. 6782 of Dec. 18, 2002)

Article 12 (Taking Effect of Service)

(1) Any document served under Article 8 shall take effect when it reaches the person to receive the document.

(2) Any document served by ordinary mail shall be presumed to be served at the time the mail would reach in a normal case.

○ Enforcement Decree of the Postal Service Act (amended by Presidential Decree No. 15539, Dec. 15, 1997)

Article 10 (Special Handling of Postal Items)

(1) Special handling of postal items under Article 18 of the Act shall be classified as follows:

1. Handling of registration;

A special handling system for postal items, the process of which is clearly recorded in the records.

4. Certification; and

(a) Content certification: A registration system issued by the post office to certify that the sender has sent any document to the addressee at any time;

(b) Certification of time of receipt: A registration system attesting to the time of receipt by a post office for a postal item received by a sender;

(c) Delivery certification: A registration handling system to certify the date of delivery and the addressee of a postal item and to notify the sender thereof by the delivery post office;

6. Other special handling.

(a) Special service: A nests to notify the sender of the result of delivery at a delivering post office, which is a postal item to be served by the method as prescribed in Article 163 of the Civil Procedure Act;

(5) Specific types of special handling that can be handled according to the kinds of postal items and matters that may be added to special handling shall be prescribed by Ordinance of the Ministry of Information and Communication.

○ Enforcement Decree of the Postal Service Act (amended by Ordinance of the Ministry of Strategy and Finance No. 64 of January 21, 1999)

Article 27 (Receipt of Registered Postal Items)

(1) A registered postal item shall be received at the window of a post office, a special post office, or a postal office, except as otherwise determined by the Minister of Information and Communication as especially necessary.

(2) When a registered postal item is received, a receipt of special postal item recorded shall be issued to the sender.

○ Enforcement Decree of the Postal Service Act (amended by Ordinance of the Ministry of Strategy and Finance No. 64 of January 21, 1999)

Article 28 (Confirmation, etc. of Receipt at Time of Delivery of Registered Postal Items)

The confirmation of receipt at the time of delivery of a registered postal item under Article 42 (3) of the Decree shall be made by a recipient on a special postal delivery certificate: Provided, That where the recipient is not the person in question, he/she shall state the name of the recipient and his/her relationship with the recipient and have the witness.

○ Enforcement Decree of the Postal Service Act (amended by Ordinance of the Ministry of Strategy and Finance No. 64 of January 21, 1999)

59.(Requests for Certification of Delivery after Delivery)

The sender or addressee of a registered postal item may present relevant special postal receipt, resident registration certificate, etc. to the dispatched post office or the delivery post office for one year from the following day after the date of dispatch of the postal item, and may request a certificate of delivery to the sender or the addressee of the relevant postal item.

(c) Fact of recognition;

(1) From October 14, 1993 to October 15, 1997, the Plaintiff reported the move-in of each of the above ○○ apartment units No. 000,000 Dong 00,000, October 16, 1997 to April 17, 1998.

(2) According to the decision on collection set forth in the Integrated Management System of the National Tax Service, which the defendant kept in his custody, there was no indication of "Y" in the column of "Y" and "the date of service by public notice". (3) The defendant did not raise any objection against the above seizure even though he owned by the plaintiff in relation to the instant disposition on December 14, 2001, which was scrapped around June 2002.

(4) On the other hand, the notice of tax payment related to the first and second imposition dispositions was sent by registered mail to the Plaintiff on March 17, 1997 (Seoul District Court 2 postal offices) but there was no data that was returned thereafter. The materials regarding the service of the notice of tax payment regarding the third imposition dispositions are not kept over the preservation period ( December 31, 2002).

In the absence of dispute (in the absence of dispute, grounds for recognition), Gap evidence 2, Gap evidence 3-1, 2, Gap evidence 4, Gap evidence 5-1, 2, Gap evidence 6, Eul evidence 4 through 8, and the purport of the whole pleadings.

D. Determination

(1) Whether a notice of tax payment on 1/2 disposition is served or not

In light of the purport of the relevant provisions, such as the Postal Service Act, in a case where a postal item is sent by means of registration, the delivery shall be deemed to have been made at that time, barring special circumstances, such as return, etc. (see Supreme Court Decision 92Nu13127, Dec. 11, 1992). As seen earlier, in a case where a notice of tax payment on the 1 and 2 imposition disposition against the Plaintiff as the addressee was sent to the Plaintiff by registered mail at the Seoul Student 2 postal service office, and thus, in a case where the notice of tax payment on the 1 and 2 imposition disposition was not returned to the Plaintiff by registered mail, it

(2) Whether a notice for the 3th imposition disposition is served or not

In an administrative litigation claiming the invalidity of an administrative disposition as a matter of course and seeking the invalidity confirmation thereof, the Plaintiff is liable to assert and prove the grounds for invalidity thereof (see Supreme Court Decision 91Nu6030, Mar. 10, 1992). The same applies to a lawsuit seeking the invalidation of a seizure disposition.

However, in the instant case, the Plaintiff did not assert or prove any special circumstance that the Plaintiff could not receive the notice of tax payment at the time of the third tax imposition disposition (such as that he was residing in the above country at the time or did not reside in the resident registration place). On the other hand, if the notice of tax payment on the first and second tax imposition disposition prior to the third tax imposition disposition is lawfully served on the Plaintiff, it can be inferred that the third tax imposition notice can be lawfully served on the Plaintiff in light of the empirical rule. ② The Plaintiff did not raise any objection against the attachment disposition on his automobile; ③ the National Tax Service integrated management system does not indicate that the notice of tax payment was impossible; ④ the Defendant, on the other hand, determined the deadline for keeping documents related to the delivery of the notice of tax payment at the time of the notice of tax payment at the time of the notice of tax payment at the time of 204, and Article 59 of the Enforcement Rule of the Postal Service Act (amended by Ordinance of the Ministry of Strategy and Finance No. 64 of Jan. 21, 199) provides that the Defendant’s delivery or the notice of tax payment notice was unlawful.

(3) Sub-determination

Therefore, since a tax notice regarding the disposition of this case, which is a prior disposition, was served lawfully on the plaintiff, the plaintiff's assertion that the disposition of this case is unlawful on the premise that the disposition of this case is null and void per se is without merit.

3. Conclusion

Therefore, the plaintiff's claim shall be rejected as it is without merit, and it shall be decided as per Disposition.