Representative Director ○○○

○○○, ○○

[Defendant-Appellant]

A legal representative ○○○

Litigation performer ○○○

2. The costs of appeal shall be borne by the Plaintiff.

As to the case of applying for an auction of movable property, the above court against the defendant in the distribution schedule prepared on May 9, 2011

The amount of dividends 345, 445, 347 won shall be deleted, and the plaintiff's amount of dividends 3, 515, 628, 139 won shall be 3,861, 073, 486 won.

Change of route shall be corrected.

와인 수입 및 판매를 목적으로 하는 ( 이하 ' ♡ ' 라 한다 ) 는 사옥을 신축하

To set aside, August 30, 2006 KRW 1,979, 865, 300 (Law of Japan) for the purchase of land from △△ Dog (No. 1,979, 865, 300)

241, 500, 00N Loans and real estate listed in Schedule 1 and 3 (hereinafter referred to as "each land of this case") listed in Schedule 1 and 4

(3) purchase B and complete the registration of ownership transfer on the same day; and

With respect to each piece of land, the right to collateral security and the maximum amount of claims No. 300 million UN 300 million won on each piece of land

No. 422,00,000 UN's 2nd mortgage was respectively set up (hereinafter referred to as "each of the above collateral security interests").

The land mortgage of this case is the land mortgage of this case.

Afterward, the building listed in the attached Table 2 (hereinafter referred to as the "building of this case") from Magsung.

and together with each of the lands of this case, the new capital of this case is 2007.

1. A loan of KRW 2,307,442,450 in total on nine occasions from November 19, 2007; and

A lawsuit is filed on December 21, 2007 after the new construction of the building of this case. After the registration of ownership preservation in the name of this case was completed:

On December 28, 2007, △△ 300 million, the maximum debt amount and the maximum debt amount No. 42,000 per 1 of the United Nations 300 million won.

Man 2 LAC each set up the right to collateral security (hereinafter the above right to collateral security on the instant building)

B 'B' each part of the instant case, 'B' and 'B' together with the instant land-mortgage

Mortgage (hereinafter referred to as "mortgage").

On the other hand, the head of Seoul Customs Office declared on December 5, 2006 the import from 2004 to 2006

the sum of the duty, liquor tax, education tax, value-added tax, the total amount of 2,325,566,530 won (hereinafter referred to as "the aggregate of the duties, liquor tax, education tax, and value-added tax) omitted on the goods

“The notice of correction on the taxation claim of this case”) shall be filed on December 19, 2006 with the due date for payment.

the tax in arrears is paid in installments until October 31, 2008.

The head of Seoul Customs Office suspended the real estate of this case and seized each of the real estate of this case on January 23, 2009.

Dogna District Court 2009 Magna 10903 decided February 18, 2009 with respect to each of the instant real property

on April 1, 2009, a decision to commence voluntary auction was delivered to the Suwon District Court for the purpose of Ansan Branch.

Suwon District Court Decision 2009No. 6838, Apr. 9, 2009

In other words, the decision on the voluntary commencement of auction was rendered (hereinafter referred to as "the auction of this case").

The head of Seoul Customs Office left on March 4, 2009 in the auction procedure of the instant case until the time of the instant taxation claims.

Claim for delivery of KRW 1,065, 315, and 430 (principal tax of KRW 608, 751, 680, additional dues of KRW 456, 563, 750) that had been known

B and 961, 237, 590 won in an auction court on May 3, 2011 ( principal tax of 591, 177, 730 won, additional dues of 370, 059, 860 won);

The plaintiff submitted its claim statements to Dog Dog e, May 11, 2009. The plaintiff's status on Dog Dog e, Dog e.

On April 28, 2011, after acquiring a loan claim and making a request for continuation of an auction procedure for real estate rental;

15, 468, 705, 082 claims statements were submitted.

On the date of distribution of the auction of this case on May 9, 2011, the auction court (additional dues)

On December 5, 2006, the statutory due date of the above correction notice, excluding B, is the sending date of the above correction notice, which is the land of this case.

Although it is later than the date of establishment of the right to collateral security, it is judged that it was earlier than the date of establishment of the right to collateral security

of 3,515, 628, and 139 won to the Plaintiff, and a distribution schedule that distributes to the Defendant 345, 445, and 347 won to the Defendant, respectively.

A. The plaintiff was present on the date of the above distribution, and the plaintiff was paid a dividend of KRW 345, 445, 347.

The instant lawsuit was filed within seven (7) days from the date on which the objection was filed to the Company.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 4, Eul evidence 1, 5 to 8, and 16 to 18 each

record, the purport of the whole pleading

2. Grounds for the plaintiff's claim

The head of Seoul Customs Office granted a grace period until March 21, 2009 for the payment of the instant taxation claims, thus doing so.

The statutory due date was changed as well. Accordingly, not only the instant land collateral but also the instant objection thereto.

The right to collateral security of a building also takes precedence over the taxation claim of this case.

In addition, I intentionally conceal and continue to conceal the default of the taxation claim of this case in Dog Dog.

On December 5, 2006, the head of Seoul Customs Office granted a loan and sent the notice of correction of the taxation claim of this case.

The intention to continuously collect delinquent taxes from the Do and secure the building of this case as additional security.

With the knowledge of the intention of the private lending, the disposition of arrears was postponed by abusing discretionary authority.

As a result, the seizure based on the taxation claim of this case was made on January 23, 2009, if any.

An appropriate period for the disposition of arrears on the taxation claim of this case

(2) If he had known of the delinquency in payment, he could take measures to recover the loan claims and may take additional measures.

Therefore, the defendant could prevent the damage caused by departure from the auction of this case.

The exercise of priority over a taxation claim is against the good faith principle.

Therefore, the money distributed to the defendant under the distribution schedule of the auction of this case shall be deleted, and all of them shall be borne by the plaintiff

shall be deemed to have been distributed to such person.

3. Determination

A. Determination on the assertion on the change of statutory date

The Plaintiff granted a grace period until March 21, 2009 by the head of Seoul Customs Office for the payment of the instant taxation claim.

I argue that the payment deadline of the taxation claim of this case has been postponed as above.

There is no evidence. However, a request for delivery filed by the head of Seoul Customs in the auction proceedings of this case (No. 5)

I) Although the time limit for payment of the instant taxation claims, etc. was indicated as March 21, 2009, it was at the time of such designation.

The increased additional charges that may be incurred each month (Article 41(2) of the Customs Act) shall be paid at the latest by the increased additional charges that may be incurred;

Only the fixed date is indicated.

In addition, the statutory due date for the taxation claim of this case notified by the above correction notice shall be sent with the notice.

on December 5, 2006 (Article 35(1)3(b) of the Framework Act on National Taxes and Article 26(1) of the Customs Act);

The deferred time limit for payment notified later shall not later than the legal scheduled date for the pertinent taxation claim;

There is no ground to regard the change by payment deadline. Accordingly, the Plaintiff’s assertion on this part is without merit.

No reason exists.

B. Determination on the assertion of violation of the good faith principle

On December 5, 2006, the head of Seoul Customs Office notified the instant taxation claim under the above correction notice.

On January 23, 2009, as regards the circumstances up to seizure of each of the instant real estate, the Health Center, B, B, 2, 4, 9

In full view of the purport of the entire pleadings in each statement of No. 14, No. 18 (including branch numbers) and No. 18, Seoul tax

Upon the expiration of December 19, 2006, the due date for payment specified in the above corrective notice, the head of the agency shall be December 20, 2006.

◇소유의 부동산을 조회하여 이 사건 각 토지를 발견하였으나 이 사건 토지 근저

Attachment is deemed to have no practical benefit from seizure due to senior mortgage such as the party; and

The facts that were not available, 2 December 21, 2006, 2006 to the head of Seoul Customs Office 256, 161, 030 out of the amount of delinquent taxes.

The payment of the tax amount in arrears shall be made on December 22, 2006 by submitting a plan for installment payment of the tax amount in arrears.

After expressing the place of origin, additional seven installment payments plans from December 26, 2006 to August 20, 2008

When submitting a statement, 55 times in total from December 29, 2006 to October 31, 2008 1, 798, 617, 850

(3) The head of Seoul Customs Office in the process of paying the delinquent taxes in the Republic of Korea on July 3, 2007;

Article 85-2(1)2(1)(A), for which a lawsuit is filed on July 2, 2007, the installment payment system submitted on July 2, 2007

No later than December 31, 2007, which was the final due date for payment stated in the note, the decision was made to postpone the disposition on default.

C. A thorough examination of the current status of operation, etc. even after such examination, and whether the payment of delinquent taxes is positive.

an additional plan to pay in installments, etc., which is assessed as such;

On July 18, 2007, a second taxpayer is designated as a representative director and an oligopolistic shareholder.

(4) On the other hand, 2008, the notice of the taxation claim of this case was sent.

9. The Ministry of Finance and Economy on January 2009, due to an international financial crisis and a decrease of excessive consumption due to domestic economic depression, etc.

The head of Seoul Customs Office, on January 23, 2009, seized each of the instant real estate.

each fact may be recognized.

According to the above facts of recognition, the head of the Seoul Customs Office shall review the actual benefits from seizure, and voluntarily pay the delinquent taxes in arrears.

of this case in accordance with official postponement measures, etc. to promote the normal operation of this case

Recovery of the management status of a taxation claim any longer, unless a disposition for arrears is taken against a taxation claim;

When it has become difficult to attach each of the instant real estate, it is merely a seizure on Dognae.

With knowledge of the intention to lend money, delinquent taxes shall be continuously collected, and the building of this case shall be secured as security.

It cannot be said that the disposition for arrears was postponed by abusing the discretionary authority of the company.

On the other hand, the taxpayer has been liable to pay taxes on the ground that the taxpayer failed to pay taxes.

For creditors, the delinquency in arrears shall be publicly notified by seizure, etc. as soon as possible by taking the disposition for arrears.

institution may not have an obligation to make a loan. A financial institution shall not have an obligation to make a loan.

under his responsibility, and Article 6 of the National Tax Collection Act confirms whether the taxes are in arrears, and the certificate of tax payment

With respect to issuance, Article VIIbis shall apply to the provision of delinquent information to a credit information collection agency, etc.

Article 117 of the Act provides for the provision of information to taxpayers.

of this case’s taxation claim by mistake in exercising a loan to the Corporation.

It can not be said that there was no way to confirm the loss.

Therefore, the plaintiff's argument disputing the violation of the good faith principle is without merit.

4. Conclusion

Thus, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall conclude this conclusion.

Therefore, the plaintiff's appeal is dismissed.

Judges Lee Jong-chul

Judges Lee Dong-chul

Article 85-2 (Deferment of Disposition on Default) (1) Where a delinquent taxpayer falls under any of the following subparagraphs, the head of a tax office shall substitute for the delinquent amount:

(1) The seizure of property or the sale of attached property under a disposition on default may be deferred, as prescribed by Presidential Decree.

2. Whether the amount in arrears is collected as a result of suspending the attachment of property or the sale of attached property so that the business may be operated normally.

If it is deemed able

Enforcement Decree of the National Tax Collection Act

Article 82-2 (Deferment of Disposition on Default) (1) The grace period for disposition on default under Article 85-2 (1) of the Act shall be the day following the date of deferment.

The period shall not exceed one year.

(2) The head of a tax office may collect the delinquent taxes, the disposition of which is deferred, in installments within the grace period under paragraph (1).

2) National Tax Collection Act

Article 6 (Issuance of Certificates of Tax Payment)

Upon receipt of an application for issuance of a certificate of tax payment from a taxpayer, the head of the tax office shall verify the fact and issue the certificate of tax payment immediately.

of this section.

Article 7-2 (Provision of Materials on Arrears) (1) The head of a tax office shall, if necessary for the collection of national taxes or public interest (public interest), provide credit information.

credit information companies under subparagraph 5 of Article 2 of the Use and Protection of Credit Information Companies Act or credit information collection agencies under subparagraph 6 of the same Article;

Other data on personal information of any of the following delinquent taxpayers and the amount in arrears, of persons prescribed by Presidential Decree:

(hereinafter referred to as "materials on arrears") may be provided if requested: Provided, That the Framework Act on National Taxes in connection with national taxes in arrears shall apply.

an objection, a request for examination or a request for adjudication or administrative litigation under this subsection is pending, or in other cases prescribed by Presidential Decree.

shall not furnish materials on arrears.

1. A person for whom one year has elapsed from the date of occurrence of delinquency and the amount in arrears is not less than the amount prescribed by Presidential Decree;

2. A person who has defaulted on at least three occasions a year and the amount in arrears is at least the amount prescribed by Presidential Decree;

Customs Act

Article 117 (Provision of Information) Where a duty payer requests information necessary to exercise his/her right, a customs officer shall provide such information promptly.

under the conditions as prescribed by the Commissioner of the Korea Customs Service in connection with the requested information by a duty payer.

Other information deemed to be known to the Si shall also be provided.