Which everyday items does the provision keep out of attachment, and whose daily life must they be indispensable to?
General information · Not legal advice
Material to check
In a practice file we read the list of property the collection office prepared for attachment, any photographs or valuations of the individual items, and papers showing who lives with the taxpayer and shares their livelihood, including anything evidencing a de facto marriage relationship, since the item turns on that household.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the item at its word: clothing, bedding, furniture, kitchen utensils and other necessities of daily life may not be attached where they are indispensable to the taxpayer or to a family member living with them, and that category expressly includes a person in a de facto marriage relationship.
Another reading notes that this item sets no monetary value and names no body to decide necessity, in contrast to the item in the same provision covering a small financial asset 'as determined by Presidential Decree', so the provision leaves who finds an item indispensable, and on what showing, entirely open.
Your judgment
If the collection office treats a piece of furniture as replaceable, what in the record could show whether the household actually depended on it for daily life?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to add a value limit or a defined decision-maker for this item, or if a court decision sets how far 'indispensable' and 'family living together' reach.