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(영문) 대구고등법원 2017.05.12 2016나26243

청구이의

Text

1. Revocation of the first instance judgment.

2. The instant lawsuit shall be dismissed.

3. The total cost of a lawsuit shall be borne individually by each party.

purport.

Reasons

1. Basic facts

A. At the time of December 6, 2013, SEL Holdings Co., Ltd. (hereinafter “SEL Holdings”) owned the Plaintiff’s claim for acquisition tax reduction and exemption refund equivalent to KRW 314,413,545 (hereinafter “instant claim”).

B. On December 6, 2013, the Plaintiff’s repayment based on an assignment order (hereinafter “Gyeongcheon S&D”) filed a claim attachment and assignment order against S&D and received an assignment order against the Busan District Court’s Dong Branch Branch (hereinafter “the above execution court”) of Busan District Court on December 6, 2013, issued a claim attachment and assignment order (A evidence 3; hereinafter “S&D’s attachment assignment order”). Of them, only the assignment order was referred to as “Gyeongcheon S&D’s assignment order.”

The purport of the attachment assignment order of Hocheon S&D is that “a notary public shall claim KRW 314,413,545 out of the amount of the claims indicated in the No. 2420 of the No. 2420 of the No. 20 of the No. 2013, a notary public shall claim the amount of KRW 314,413,545 out of the amount of claims indicated in the No. 2420 of the No. 201 of the No. 2013 of the No. 2013 of the No. 2014) against the Plaintiff, a third debtor, seizes the amount of claims up to

The attachment assignment order of Hocheon S&D was served on the Plaintiff, the garnishee, on December 11, 2013, and was served on July 18, 2014, and thus, it was not yet finalized at the time of January 3, 2014.

The Plaintiff (third obligor) paid KRW 314,413,545, Jan. 3, 2014, pursuant to the attachment and assignment order of Gyeongcheon S&D. The Plaintiff paid the full amount of KRW 314,413,545, and the remainder of the instant refund claims, excluding the full amount, was paid to the obligor.

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