허위의 의사표시에 의한 것이거나 그 피담보채권이 없는 근저당권은 법률상 원인이 없는 것임(심리불속행)[국승]
Seoul High Court 2013Na2025451 (Law No. 13, 2014)
The right to collateral security, which is made by a false declaration of intent or has no secured claim, is not a legal ground (the act of hearing without delay).
(In order to preserve the claim of capital gains tax, there is a duty to return the amount of capital gains tax to the plaintiff who subrogated the delinquent taxpayer as unjust enrichment.
Article 30 of the National Tax Collection Act
Supreme Court Decision 2014Da214762
Korea
AA
Seoul High Court 2013Na2025451 (Law No. 13, 2014)
2014.25
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The assertion regarding the procedure of final appeal is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or is recognized as groundless. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It