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| TITLE | Supreme Court en banc Order 2006Ma571 Dated March 18, 2010 【Objection to Registration Officer’s Disposition】 [full Text] |
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| Summary | |
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[1] The scope of a registration officer’s investigation as to the ex officio extinguishment of an attachment registration and the scope of registration which can be extinguished ex officio in cases where an attachment registration is completed due to national/local tax arrears after a provisional registration to preserve a claim for ownership transfer, and a principal registration is completed based on the foregoing provisional registration [2] The case reversing the judgment of the lower court which held that, where the matter of a security provisional registration is disputed, a national tax attachment registration could not be extinguished ex officio ?regardless of the priority between the attachment registration and the provisional registration under the substantive law ?without considering the order of the legal due date and the provisional registration date of national tax, even though explanatory evidence indicating only the payment deadline (and not the legal due date) was submitted as to national tax unrelated to the pertinent real estate |
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