Article 46-6 (Attachment, etc. of Unjust Enrichment Collection)

The "reasons prescribed by Presidential Decree, such as compulsory execution and compulsory collection of national taxes," as referred to in Article 81-2 (1) 2 of the Act, shall mean cases falling under any of the following subparagraphs. 1. Cases where compulsory collection or seizure for delinquency of national taxes, local taxes, or public charges has been initiated. 2. Cases where compulsory execution has been initiated. 3. Cases where a trading suspension disposition has been received from a clearing house under the "Act on Bills of Exchange and Promissory Notes" and the "Checks Act." 4. Cases where an auction has been initiated. 5. Cases where a juridical person has been dissolved. 6. Cases where it is recognized that there is an act of evading the collection amount through concealment or omission of property, false contracts, or other fraudulent means. 7. Cases where a decision for the commencement of rehabilitation proceedings, commencement of simplified rehabilitation proceedings, or declaration of bankruptcy has been made under the "Debtor Rehabilitation and Bankruptcy Act." 8. Cases where the person no longer has a domicile or residence in the Republic of Korea. 9. Cases where the collection amount falls under Article 57 (1) or (2) of the Act and is 500 million won or more.