(심리불속행)압류에 선행하는 가처분등기와 청구기초가 동일한 양도담보권은 조세채권보다 배당순위가 우선함[국패]
Gwangju High Court (former High Court) 2015Na100452 (Law No. 19, 2016)
(C) The same security interest as the provisional disposition prior to the seizure and the claim basis are the same priority over the taxation claims.
(b) The same security interest as the provisional disposition prior to the seizure takes precedence over the taxation claims in the priority of the dividend order.
Article 35 of the Framework Act on National Taxes
Supreme Court-2016-C-229904
○○○ Promotion Foundation
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Gwangju High Court-2015-Na-100452
oly 13, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.