disposition for delinquency

If you are in arrears, we will ask you to pay the tax with a demand letter or notice.
However, if you still do not pay, in order to maintain fairness with those who have paid by the deadline and to secure the important city tax, we will have no choice but to ask you to pay in arrears based on the Local Tax Law and the National Tax Collection Law. The property (real estate, movable property, automobiles, salary, bank deposits, etc.) of the person who is delinquent will be seized, and these properties will be sold at public auction to pay the delinquent tax.

Annotation: Seizure
According to the local tax law, the property of the delinquent must be seized if the payment is not made within 10 days from the date of issuing the demand letter.
In the case of seizure due to non-payment of taxes, procedures to the court are not required, and seizure can be executed without prior contact or consent of the person.