양도채권이 확정된 때에 회수불능 사유가 발생되었는지 여부[국승]
Suwon District Court 2009Guhap8398 (O. 22, 2010)
Early High Court Decision 2009Du1818 (Law No. 96.04)
Whether there is any cause not to recover when the transferred claim becomes final and conclusive.
It is alleged that it is unfair including the amount not actually paid in the transfer value, but it is recognized that the dividend was received in the auction procedure commenced through the exercise of the right to collateral security established on real estate.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of 74,394,880 won to the plaintiff on January 2, 2009 shall be revoked.
1. Quotation of judgments of the first instance;
The reasoning of this court's judgment is the same as that of the first instance court's judgment, in addition to addition or dismissal below, and it is therefore acceptable.
○ It adds "74,394,880 won," which will be the 7th under the second sentence of the first instance court, to "the additional imposition".
○○ Decision 6th of the first instance court's 6th of the first instance court's decision is regarded as "nort".
○ “In order to pay the loans from financial institutions” following the 11st sentence of the first instance court, the following shall be added:
2.In conclusion
The judgment of the court of first instance is just in that it has the same conclusion, and the plaintiff's appeal is dismissed due to the lack of grounds for appeal.