2. The costs of the lawsuit are assessed against the defendant.

3. Paragraph 1 can be provisionally executed.

Cheong-gu Office

The same shall apply to the order.

A. As to the ○○○○○○○-dong ○○○○○○○-dong No. 205 and 308 (only the instant real estate) located in ○○○ District Court’s registration office on July 4, 2008, the Plaintiff’s claim secured by the said right to collateral security was based on the maximum debt amount of KRW 108,000,000, the obligor Kim○-○, and the mortgagee’s registration of establishment of a collateral security (only the instant real estate) was completed by August 20, 2018, and the Plaintiff’s claim secured by the said right to collateral security was ○○○.

B. The real estate of this case was registered with the ○○ District Court on July 14, 2008 at No. 118395, which was received on July 14, 2008, to Kim Jong-tae, and

C. The defendant, on the ground that he did not pay national taxes to the above Kim Jong-young, ○○ District Court

The fact that the registration of seizure was completed in accordance with No. 174319 of receipt of October 22, 2008;

D. On July 19, 2010, the successful bid was made in the voluntary auction procedure for the instant real estate. Of the dividend amount, the fact that the Defendant (○○ Tax Office) received a dividend of KRW 00 from the third priority of the dividend amount;

E. The Plaintiff, the mortgagee of the instant real estate, is recognized as having received a dividend of KRW 00 in the fifth order.

2. Judgment on the assertion

A. Under the provision of Article 35 (1) 3 of the Framework Act on National Taxes or Article 31 (2) 3 of the Local Tax Act, claims for mortgage-backed claims that are preferentially protected on national taxes or local taxes are interpreted to be based on the mortgagee's liability for tax payment, based on the relationship with the mortgagee at the time of the relevant mortgage-backed claims. Even if the mortgagee transferred the mortgaged property to a third party and the transferee was in arrears with national taxes or local taxes, the eligibility for the protection shall not be lost under the current law without special provisions. Thus, if the mortgaged real estate is transferred from the mortgagee to a third party and if there is no tax delinquency that should be collected prior to the above mortgagee, the due date for national taxes or local taxes imposed on the third party cannot be collected prior to or after the pertinent lease (Supreme Court Decision 2004Da51533 Decided March 10, 2005).

B. As above, on July 14, 2008, the registration of the transfer of the instant real estate has been completed with the Kim Jong-tae on the ground that the Defendant completed the registration of seizure on October 22, 2008 due to the default of national taxes in relation to the above Kim Jong-tae, and thus, it is not possible to collect national taxes or local taxes imposed on the above Kim Jong-tae, the assignee, pursuant to the above legal principle, prior to the statutory due date or due to the pertinent rent. The amount distributed by the Defendant, without any legal ground, was obtained from the Plaintiff, and incurred damages to the Plaintiff equivalent to the above amount. Therefore, the judgment is delivered as per Disposition.