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

Cheong-gu Office

Of the dividend table prepared by the above court on June 18, 2013, with respect to the auction case of real estate rent in Seoul Southern District Court 2012ta, the dividend amount to the defendant shall be deleted, and the dividend amount shall be distributed to the plaintiff, and the dividend table shall be corrected by correcting the dividend table.

A. The Plaintiff issued a certificate of tax payment issued by the head of the competent tax office as of May 18, 201 from ParkB as of May 18, 201 (the content that the Plaintiff does not have any amount in arrears as of the date of issuance). On June 3, 2011, the Plaintiff completed the registration of the establishment of a neighboring mortgage on the attached property owned by ParkB (hereinafter “the instant real property”) as the maximum amount of OOO on the loan to ParkB as of June 3, 201 (hereinafter “the instant collateral security”).

B. CC bank, a senior mortgagee of the instant real estate, filed an application for voluntary auction as Seoul Southern District Court 2012ta, Seoul Southern District Court 18639 regarding the instant real estate, and the said court rendered a decision to commence voluntary auction on July 11, 2012 (hereinafter “instant voluntary auction procedure”).

C. On January 16, 2013, the director of the competent tax office requested an auction court to deliver five total of the taxes in arrears at the auction court as shown in the following table (hereinafter collectively referred to as “the first and second transfer income tax of Nos. 1 and 2”).

Table 2 see Court Decision 2

D. On May 7, 2013, the instant real estate was sold during the instant voluntary auction procedure, and on June 18, 2013, the Plaintiff filed a suit against the Defendant (hereinafter referred to as the “instant dividend table”) with the first priority holder, among the amount to be actually distributed from the date of distribution open on June 18, 2013 (the amount obtained by deducting the cost of execution from the cost of sale) and the amount to be distributed to the first priority holder, among the amount to be distributed from the date of distribution opened on the date of distribution. The Plaintiff was present at the Gangseo-gu Seoul Metropolitan Government Office, the second priority holder (the pertinent tax), the filing creditor, the third priority creditor, the creditor, and the third priority creditor of theCC Bank, the transferee EE-backed Co., Ltd., Ltd., the third priority creditor, and the lessee, the fourth priority lessee, and the third priority creditor, and the Plaintiff was present at each of the instant dividend table to the Defendant (hereinafter referred to as the “Defendant 2, the first priority holder”).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 6, purport of the whole pleadings

2. The assertion and judgment

A. The plaintiff's assertion

The Plaintiff: (a) trusted the certificate of tax payment that ParkB did not pay taxes; (b) granted a loan to ParkB; and (c) set up the instant collateral security. However, in the instant voluntary auction proceeding, the Defendant made a request for delivery including the instant Nos. 1 and 2 transfer income tax prior to the date of establishment of the instant collateral security; and (c) it appears that the statutory date for the instant transfer income tax was inconsistent with the above certificate of tax payment. Nevertheless, the auction court held that the statutory date of the instant Nos. 1 and 2 transfer income tax was earlier than the date of establishment of the instant collateral security; and (d) prepared the instant distribution schedule by recognizing the Defendant as the first priority rather than the Plaintiff, and thus, the instant distribution schedule should be deleted from the amount of dividends to the Defendant

B. Determination

(1) Relevant statutes

Article 35 of the Framework Act on National Taxes

(1) National taxes, surcharges, or expenses for disposition on default shall be collected in preference to other public charges or claims: Provided, That this shall not apply to any of the following public charges or other claims:

3. Where any national tax or additional dues (excluding national taxes and additional dues imposed on the property) is collected from the proceeds of sale of the property for which the fact that the establishment of the right of lease on deposit basis, the pledge right or the mortgage has been registered before any of the following dates (hereinafter referred to as "legal due date") is proved as prescribed by Presidential Decree, the claims secured by the right of lease on deposit basis, the pledge right

(a) In cases of a national tax for which a duty to pay taxes is determined based on the tax base and return of amount of tax (including interim prepayment corporate tax and value-added tax paid by preliminary return), the reported amount

Date of Report

Article 10-2 of the Enforcement Decree of the Framework Act on National Taxes

The cases where the amount of tax is determined in accordance with the procedures of the relevant tax-related Acts prescribed in Article 22 (1) of the Act shall be as follows:

1. Income tax, corporate tax, value-added tax, individual consumption tax, liquor tax, securities transaction tax, education tax, or traffic, energy and environment tax: When the tax base and amount of the relevant national tax are reported to the Government: Provided, That the cases falling under subparagraph

Article 94 (Scope of Transfer Income)

(1) Capital gains shall be the following incomes, generated in the relevant taxable period:

1. Income generated from transfer of land or buildings (including facilities or structures attached to such buildings);

Article 105 (Preliminary Return on Tax Base of Transfer Income)

(1) Any resident who transfers assets provided for in each subparagraph of Article 94 (1) shall file a report on the tax base of transfer income calculated under Article 92 (2) with the head of a tax office having jurisdiction over the place of tax payment within the period classified in the following subparagraphs

1. Two months from the last day of the month in which the transfer date belongs in cases of transfer of assets under Article 94 (1) 1, 2 and 4 (hereinafter referred to as "in cases of transfer");

(2) A preliminary return of the tax base of capital gains under paragraph (1) shall be filed.

§ 106. Preliminary return and payment

(1) When a resident files a preliminary return, he/she shall pay an amount calculated under Article 107 minus the abated or exempted tax amount under the Restriction of Special Taxation Act or other Acts, to a tax office having jurisdiction over the place of tax payment, the Bank of Korea or a

(2) The payment under paragraph (1) shall be made by preliminary return.

Article 12 (Payment of Transfer Income Tax in Installments)

Any resident whose amount of tax payable pursuant to Article 106 or 111 exceeds ten million won, respectively, may pay part of such payable amount in installments, within two months after the payment deadline expires, as prescribed by Presidential Decree.

Article 6 (Issuance of Certificates of Tax Payment)

Upon receipt of an application for the 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.

Article 2 of the Enforcement Decree of the National Tax Collection Act

A certificate of tax payment issued under Article 5 of the National Tax Collection Act (hereinafter referred to as the "Act") shall certify that a taxpayer does not have any amount in arrears, excluding the following amounts as of the issue date:

1. The amount of deferment of collection under Articles 15 through 17 of the Act;

2. The amount of the disposition for arrears under Article 85-2 of the Act.

3. An amount of deferment of collection under Article 140 of the Debtor Rehabilitation and Bankruptcy Act or an amount of delinquent local taxes related to deferment of realization of the property attached according to the disposition on default.

(2) In the instant case:

According to the above Framework Act on National Taxes and the provisions of the Enforcement Decree of the same Act, if national taxes, additional dues, or expenses for disposition on default are collected in preference to other public imposts and other claims, but if the establishment of a right to lease on a deposit basis, pledge, or mortgage is registered before the statutory due date of national taxes is registered and registered, the secured claim can be distributed in preference to national taxes. Thus, in the case of capital gains tax, the order of dividend shall be determined by comparing the statutory due date of national taxes and the date of establishment of mortgage. Therefore, the tax liability

According to the overall purport of evidence Nos. 1 through 4, GaB: ① on January 21, 2011, OB transferred No. 657 FF 101 and 504 on March 31, 2011, and reported capital gains tax to OB as 200,000 won (OOO2,000,000,0000,0000,0000,0000,000,0000,0000,0000,0000,0000,0000,0000,0000,000,0000,0000,0000,0000,0000,0000,000,0000,0000,0000,0000,0000,0000,0000,000).

According to the above facts, the time limit for each of the above preliminary returns of capital gains tax shall be March 31, 201 (related to the first capital gains tax) and May 2, 2011, which are two months from the last day of the month to which each transfer date belongs (the time limit for preliminary returns on April 30, 201, because the second capital gains tax related to the second capital gains tax and April 30, 201 are required), and ParkB expressed its intention to pay capital gains tax in installments as the tax amount to be paid exceeds KRW 10,000,000,000 for each of the said preliminary returns of capital gains tax, the time limit for payment under Article 112 of the Income Tax Act has passed two months after the time limit for payment under Article 112 of the Income Tax Act. < Amended by Act No. 10753, May 31, 2011>

Therefore, since the statutory due date of the first and second capital gains tax is more than the date of establishment of the instant right to collateral security than March 31, 2011 and May 2, 2011, on which ParkB reported the tax amount to be paid to the original tax office, the Defendant may receive dividends prior to the Plaintiff’s claim on the instant right to collateral security. As of the issue date, the certificate of tax payment proves that the amount of deferment of collection, the amount of disposition for arrears, and the amount of arrears under each subparagraph of Article 2 of the Enforcement Decree of the National Tax Collection Act as of the issue date, the due date of the first and second capital gains tax has not yet arrived at all on May 18, 2011, which is the date of issuance of a certificate of tax payment. Thus, it cannot be deemed that the head of the competent tax office did not state the delinquency in payment of each of the capital gains tax, and that the statutory due date of the first and second capital gains tax in the instant voluntary auction procedure is more than the date of establishment of the instant right.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.