TITLE	Supreme Court en banc Decision 2010Du10907 Decided February 16, 2012¡¼Confirmation of Invalidity of Foreclosure Disposition¡½ [full Text]
Summary
[1] Whether the disposition on default in order to enforce tax claim is void ab initio, in case where a provision supporting tax imposition was decided as unconstitutional after a taxation disposition (affirmative) [2] The case affirming the judgment below holding that the attachment disposition is void ab initio, in case where Eul was imposed with tax by the tax authorities under Article 39 (1) 2 (c) of the former Framework Act on National Taxes in relation with Gap corporation's default; afterwards, the relevant provision was held by the Constitutional Court as unconstitutional; however the tax authorities still issued an order for attachment on Eul's bank deposit in order to enforce tax claims

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