Any request for a cancellation of a seizure disposition shall not be filed without going through a request for examination or adjudgment and a decision thereon.

A disposition on default under the National Tax Collection Act on the ground that the indemnity is delinquent, which is an administrative litigation seeking revocation of a seizure disposition, shall undergo a request for examination or adjudication under the Framework Act on National Taxes

Article 55 of the Framework Act on National Taxes

2015Guhap23213 Seizure and cancellation of registration

AA

○ Head of tax office

October 16, 2015

November 6, 2015

1. The instant lawsuit shall be dismissed.

2. Litigation costs shall be borne by the Plaintiff

Cheong-gu Office

Of 000-00 square meters, the Defendant implemented the procedure for the cancellation of the registration of attachment, which was completed on October 6, 2014 by the ○○ District Court ○○○○○○○○○○○○○○○○○-dong 000 square meters, with respect to one half of the Plaintiff’s ownership, with respect to the Plaintiff’s share owned by 00 square meters.

1. The plaintiff's assertion

The Plaintiff is a person registered as a co-owner with regard to one half of the shares of 000-00 square meters in 000 square meters in ○○○○○○-dong ○○○○○○-dong, 000, and one half of the shares (hereinafter “instant shares”).

The Defendant completed the attachment registration (hereinafter “instant attachment registration”) on October 6, 2014, on the ground that the Plaintiff failed to pay 0,000,000 square meters of 0,000 square meters of 0,000 square meters of ○○○○○○-dong 00,000, which is owned by the Defendant.

However, as the Plaintiff paid the full amount of indemnity on February 5, 2014, the Defendant is obligated to implement the procedure for registration cancellation of the instant seizure registration to the Plaintiff.

2. Whether the lawsuit of this case is lawful

A. We examine ex officio the legitimacy of the instant lawsuit. Inasmuch as a lawsuit seeking the fulfillment of obligations under the current Administrative Litigation Act is not recognized, a request for cancellation of the registration of seizure by civil action (see Supreme Court Decision 85Da81, 85Meu325, Nov. 12, 1985) or a request for cancellation of the disposition of refusal against the Defendant after filing an application for cancellation of attachment under the National Tax Collection Act, the Plaintiff cannot seek cancellation of the registration of seizure directly against the Defendant, apart from seeking cancellation of attachment under the National Tax Collection Act.

B. Even if the Plaintiff wants to seek revocation of the above seizure disposition against the Plaintiff, Articles 55 and 56(2) of the Framework Act on National Taxes provide that the administrative litigation against illegal or unreasonable disposition, etc., which is a disposition under the Framework Act on National Taxes or the tax laws, shall not be filed without going through a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon. Article 2 subparag. 2 of the Framework Act on National Taxes provides that "the tax law refers to the law that sets the items and rates of national taxes, the National Tax Collection Act, the Restriction of Special Taxation Act, the Adjustment of International Taxes Act, the Punishment of Tax Evaders Act, the Punishment of Tax Evaders Act, and the Procedure for the Punishment of Tax Evaders Act", and Article 24(1) of the National Tax Collection Act provides that "where the taxpayer fails to fully pay national taxes and additional dues by the designated period after receiving a notice

According to the contents and structure of the above provisions, the attachment disposition of this case is a disposition for arrears under the National Tax Collection Act on the ground that the plaintiff failed to pay the indemnity, and it is required to undergo a request for examination or a request for adjudication as prescribed by the Framework Act on National Taxes in order to file an administrative litigation seeking its revocation on the grounds of illegality of the attachment disposition of this case. However, there is no dispute between the parties who filed the lawsuit of this case without going through a request for examination or a request for adjudication against the Commissioner of National Tax Service under the Framework Act on National Taxes. Thus, the lawsuit of this case

C. Therefore, the instant lawsuit is deemed to be unlawful, in some cases.

3. Conclusion

Thus, the lawsuit of this case is unlawful and dismissed.