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All of the plaintiff's claims are dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
1. Basic facts
A. On June 26, 2001, the Plaintiff completed each registration of ownership transfer on the above site (hereinafter “instant site”) on July 5, 2001 with respect to detached houses with B large 1,155 square meters in Nam-si, Namyang-si, Namyang-si, and also resides with C who is the spouse.
B. C is delinquent in totaling KRW 217,480,230 (including additional tax; hereinafter “instant local tax”) including 2,379,660 won (including additional tax) of eight local taxes imposed around April 194, including the first time period for payment of transfer income tax and April 30, 194).
C. On February 22, 2017, on the ground that C is delinquent in local taxes as above, the Defendant attached the attached object list in the relevant column, which is located inside the instant detached house, to which the attached object list was attached, attached on March 14, 2017.
(Attachment Disposition No. 1 of this case and Disposition No. 2 of this case as of March 14, 2017 as of February 22, 2017, and Disposition No. 2 of this case as of March 14, 2017, and each of the above Dispositions No. 2 of this case as to each of the above Disposition. 【Attachment No. 2 of this case’s seizure disposition of this case’s seizure disposition of this case’s seizure disposition as of February 22, 2017
2. Summary of the plaintiff's assertion
A. 1) The attachment disposition of this case is null and void, since all the things indicated in the list of objects subject to attachment are owned by the Plaintiff. The payment deadline for local taxes in arrears by C is April 30, 199. Each of the instant attachment disposition of this case was completed five years after the expiration date of the local tax collection right.
Therefore, each of the instant attachment dispositions is invalid as it was based on the right to collect local taxes already extinguished by prescription.
(hereinafter referred to as “instant claim 2”). B
1) The attachment of each of the instant dispositions is unlawful (hereinafter referred to as “the preliminary claim 1”), since all of the items indicated in the list of objects attached to the attachment are owned by the Plaintiff.