Gwangju High Court-2013-Na-12005 ( December 13, 2014)

Priority of National Tax and Assignment Order

Since an assignment order becomes null and void due to a provisional attachment before the assignment order, the attachment of national tax after the assignment order takes precedence.

Article 41 of the National Tax Collection Act

Supreme Court-2015-C-220795 ( April 10, 2015)

A construction

Korea

Gwangju High Court-2013-Na-12005 ( December 13, 2014)

oly 2015.10

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed under Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per