According to Article 7 of the Administrative Execution Act (unless otherwise provided for in law), administrative executions should be executed within five years after the date of disposition; executions started before the five year expiration period but not completed by then may be continued for a further five years.  Further, cases transferred to the district financial court prior to January 1, 2001 have an enforcement time period as set forth under Article 41 of the Administrative Execution Act.  Your question asks why a 1992 comprehensive tax case against you is only being executed/enforced now.  According to our files, the transferring agency discovered your outstanding taxes within the legally allowable timeframe (generally five years, but may be up to seven years in certain cases – i.e. the tax payment deadline was November 20, 1996) and you failed to pay the outstanding taxes on time.  The transferring agency transferred the case to this branch for execution prior to the lapse of the tax collection period (i.e. November 20, 2001 – please see Article 23 of the Tax Collection Act).  The above is in accordance with the law.