2. The costs of appeal are assessed against the Defendants.

1. Defendant Republic of Korea: AAA Trust Co., Ltd. on June 27, 2014; and

Of the KRW 705,934,733 deposited by 13979, 107,366,499

Korea Deposit Insurance Corporation, 67,104,062 won, 67,1062 won

60,393,656 won to the Trustee in Bankruptcy of theCC Savings Bank, the Plaintiff Bankrupt Corporation

3,552,031 won to the trustee in bankruptcy of the EEE Mutual Savings Bank, the State bankrupting the Plaintiff

3,552,031 won to the Trustee in Bankruptcy of Food Company GG Mutual Savings Banks, the bankruptcy of the Plaintiff

(i) each claim for deposit withdrawal against the trustee in bankruptcy of the FF Savings Bank

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confirm that such act has been committed.

2. Defendant Cheongju-si: AAA Trust Corporation on June 27, 2014, Seoul Central District Court 2014

KRW 64,275,714 out of KRW 422,612,820 deposited under section 13977

Korea Deposit Insurance Corporation, 40,172,321 won, 40,172,321 won

36,155,089 won to the Trustee in Bankruptcy of theCC Savings Bank, Inc.

Korea Deposit Insurance Corporation, 20,086,161 won, 20,000

The bankruptcy trustee of the former Mutual Savings Bank, 20,086,161 won, shall be

c) Ascertainment that the trustee in bankruptcy of the new savings bank has each claim for payment of deposit money;

section 3.

【Purpose of Appeal】

The judgment of the first instance is revoked. The plaintiff's claim against the defendants is dismissed in entirety.

A. Conclusion of a trust agreement between DNA and AAAAA Trust Company

DDADC Co., Ltd. (hereinafter referred to as "DDC") shares of the AAAD Trust on June 24, 2008.

AAAA Trust (hereinafter referred to as "AAA Trust") shall become the truster and the beneficiary, and the agency shall become the truster and the beneficiary.

The trust property of this case (hereinafter referred to as the "trust property of this case") shall be 54 m2,000 m2,000 m2,000,000

AAA Trust is entrusted to the AA Trust, and AA Trust is a new apartment on its ground and is a new apartment on its ground.

The new sale-type land trust contract (hereinafter referred to as the "new case") with the content of selling trust real estate and apartment;

AAA, which entered into a contract on June 26, 2008, with respect to the instant trust property,

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Article 13 (Initial Beneficiary)

The first beneficiary of this trust shall be A (DDC; hereinafter the same shall apply). However, AAA Trust (AAA Trust)

any third person may be the beneficiary with the consent of the court (hereinafter the same shall apply).

Article 14 (Right to Benefit)

(1) A beneficiary shall acquire trust proceeds calculated by the method prescribed in the trust deed.

(2) A beneficiary shall receive the trust property at the time of termination or termination of the trust deed according to the prescribed method.

Article 16 (Transfer, Succession and Establishment of Pledges of Rights to Benefit)

(1) No beneficiary shall transfer, succeed, or establish a pledge on the right to benefit without the consent of B.

(2) A person who acquires or succeeds to a right to benefit shall succeed to the rights and duties of the beneficiary corresponding to the ratio of shares.

Article 19 (Payment of Expenses)

(1) A shall bear the following expenses:

1. Taxes and public charges on trust property (value-added tax related to the implementation of a trust project and acquisition following the registration of preservation of building;

Tax, registration tax, public charges, etc.) and registration fees;

2. Design and supervision expenses and construction cost;

3. Repayment of loans, rental deposit, etc. and interest thereon;

4. Repair, preservation, and improvement expenses of real estate in trust, and fire insurance premiums;

5. Expenses incurred in selling in lots and leasing services;

6. Other expenses corresponding to the subparagraphs of the preceding paragraph.

(2) Eul shall pay the expenses referred to in paragraph (1) from the trust property, and if it is impossible to pay them, it shall be claimed and received.

A may be paid, and if necessary, a reasonable amount may be deposited in advance to A.

(4) Where he/she has paid the expenses referred to in the preceding paragraph by subrogation, he/she shall apply the relevant substitute payments and the procurement interest rate of the same substitute payments.

interest payable may be claimed from trust property, and if it is impossible to receive it, it may be claimed to A.

In the future, the registration of ownership transfer based on the trust contract of this case was completed.

B. Main terms of the instant trust agreement and special agreement

1) The main contents of the instant trust agreement are as follows.

2) DNA and AAAA Trust in addition to the instant trust agreement (hereinafter referred to as “instant agreement”).

The special agreement has been entered into, and the main contents are as follows:

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Article 3 (Transfer of Trust Property and Effect of Contracts)

(1) A, upon entering into a trust contract, shall transfer the ownership of the land of this case to B (title B) with us immediately after the conclusion of the trust contract.

A trust registration shall be implemented, and the trust contract shall enter into force after the registration of trust has been made.

Article 7 (Business Contribution and Good Faith and Sincerity)

(1) A shall perform the following duties:

2. Reporting and payment of taxes and public charges incurred in connection with the trust business;

Article 8 (Pledgeer) The pledgee shall be designated as shown in the Regulations of Section 13 and Article 14 of this Agreement.

Article 11 (Order of Payment of Expenses)

(1) The management and execution of funds and proceeds from sale shall be managed and executed through a single account of B.

(2) Execution and settlement of funds shall be executed and settled in the following order: B shall be executed and settled in the following order, and B shall be collected in the amount of junior funds:

In case of urgency, the execution and settlement of senior funds shall be deferred, or the execution and settlement order shall be adjusted;

the corporation.

1. Taxes, public imposts, registration expenses, and trust fees on trust property, and substitute payments on trust property;

2. Interest on loans in the proper account borrowed by Section B for the Project;

3. Cost for implementing the project, such as design cost, supervision cost, sale advertising cost, etc. (including purchase cost of national and public land, etc.);

4. Construction cost (80% of the total construction cost);

5. Repayment of loans borrowed from the principal account of a trust company B;

6. Expenses for dealing with civil petitions, business progress and other trust affairs.

7. Remaining construction expenses;

8. Distribution of pledge rights according to the order of pledge.

9. Payment of trust earnings;

Article 12 (Payment of Taxes and Taxes)

(1) Taxes and public imposts imposed following the implementation of the project (the aggregate land tax, business income tax, capital gains tax, and beams of buildings)

존등기에 따른 취득��등록세, 법인세 등 사업종료시까지 본 사업과 관련하여 발생하는 제세금 및 공과

s) even those imposed in the name of B shall be borne by A and beneficiaries.

(3) Where the expenses referred to in the preceding paragraph are incurred, Gap and beneficiaries shall pay them at the request of Eul, or deposit them from trust property of Gap.

section 30.

Article 25 (Timing for Disposal of Trusted Real Estate)

(1) In any of the following cases, Eul shall dispose of trust real estate independently even before the end of the period of trust:

and, in such cases, the period of peremptory notice (two times) after giving a peremptory notice to the performance of the obligation of the Party A shall be the date of delivery.

From 14 days to 14 days before the end of the meeting), a disposition may be taken where the performance of an obligation is not completed.

- - Other

1. Where the special agreement falls under Article 23;

2. When the trust contract is violated;

3. Where approval for parcelling-out is not obtained within six months after approval to revise a project plan to include B as a project undertaker is obtained.

4. Other factors for realization, such as reduction of collateral value, occur.

2. A written notice to the address of A under this Agreement shall be deemed to have reached A, and A shall be deemed to have reached the trust agreement.

of the disposition to B on the grounds that it was not aware in advance of the fact of the disposition, etc.

(c)

Article 28 (Settlement of Proceeds from Disposal)

(1) Eul shall give the following priority to the proceeds from disposal, etc., including expenses incurred in ventilation procedures:

The settlement shall be made pursuant to Article 11 of the Special Agreement after deduction.

1. Expenses: All the inputs of B and the inputs shall be included by internal regulations of B until the settlement of accounts;

2. Remuneration: Notwithstanding Article 24 of this Agreement, the remuneration received until the disposition is made and the amount equivalent to 0.8% of the proceeds from the disposal;

amount, the amount shall be

3. Obligations: A contract entered into by B in connection with the project (Conditional contract for construction works, conditional supervision contract, conditional design);

(1) any obligations incurred under a contract and all other costs incurred under a contract to the project undertaker;

(c) Establishment of a pledge on the right to benefit from DNA trust;

The 14 savings banks of this case (hereinafter referred to as "the savings banks of this case") shall be DDDDDC around June 27, 2008.

DDDN to secure the loan of funds to carry out the project.

The details are attached Form 1, the pledgee and the pledge among the details of divided apportionment of the amount of pledge and deposit money of the Savings Bank.

as set forth in section B of the above Savings Banks, BB Mutual Savings Banks, and Stock Companies, among the above Savings Banks.

CC Savings Bank, EE Mutual Savings Bank, GG Mutual Savings Bank, Inc.,

The trustee in bankruptcy of the French Savings Bank is the trustee in bankruptcy.

(d) Seizure, etc. due to delinquency in payment of national taxes and local taxes of DNA;

1) The sum of 25 cases, including resident tax, acquisition tax, etc., on February 23, 2009, Defendant Cheongju-si

66,097,680 won as a result of the disposition on default on a tax claim in an amount equivalent to KRW 66,09,680, DDA Trust

- - Other

The claim for the return of ownership against the instant trusted property was seized on 2014.

6. 24. Tax claims equivalent to the total amount of 422,612,820 won for property tax 19.

(3) through (7), (10) through (23) of the local tax items in arrears, shall be subject to the disposition on default.

AAAA Trust held by the United Nations on Trust in accordance with the instant trust agreement.

B. A seizure was made.

2) Defendant Republic of Korea (Jurisdiction: Dong Cheongju Tax Office) shall be on April 7, 201, 2008, for DNA on April 7, 201.

Value-added tax on the month shall be 804,270 won (No. 1 of the attached Form of national tax), and the amount of value-added tax on July 2008.

390,380 won (No. 2 No. 1 in attached Form 1) and comprehensive real estate holding tax on June 2010

141,96,910 won (No. 3 of the annual national tax items of the same attached Form): Provided, That additional charges at the time of seizure shall be paid.

8,791,530 won in total) 143,191,560 won in the AAA trust by DNA as a result of the disposition on default.

A claim for the above trust proceeds was seized.

3) Around the closing date of the instant pleadings, the details of DNA national and local taxes in arrears are attached Form 2.

'DDD's description of the arrears of national and local taxes.

(e) Deposit of AAAA trust;

1) AAA Trust has caused a cause to dispose of the real estate held in the trust agreement of this case.

On April 2014, the procedure for the public auction of the instant trusted is in progress and disposed of, and the first fourth priority.

The savings bank of this case, the pledgee of the preemptive interest, tried to distribute the proceeds of the disposal to the savings bank of this case;

(Attached 2) The Defendant: (Attachment 2) Nos. 3 through 6 each year among the national tax items 'the details of default of national and local taxes';

Cheongju-si shall have the amount of 422,612,820 won in arrears of property tax under paragraph (d)(1) of DDDDC respectively under each tax law.

1) At the time of deposit, Hyundai Savings Bank, Co., Ltd., Ltd., and Sejong Savings Bank, Co., Ltd., Ltd., Ltd., Allied Savings Bank, at the time of deposit,

The deposited money is transferred to the Corporation and the deposited money is the Korea Asset Management Corporation, but the savings bank thereafter becomes a pledge against the Korea Asset Management Corporation.

In other words, the status of a depositor of Korea Asset Management Corporation was transferred to the said Savings Bank.

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Pursuant to the principle of priority of collection of sea tax, the beneficiary or the beneficiary at the time of settlement of the disposal price of the trust real estate

It was demanded that the pledgee should pay more priority than the pledgee.

2) The depository institution that the AA trust constitutes a case where the creditor is not known without negligence.

In fact, ① on June 27, 2014, the Seoul Central District Court Decision 2014No13979, 705,934,733 won

The Savings Bank of this case or the defendant Republic of Korea as the principal deposit shall be governed by the latter part of Article 487 of the Civil Act.

The deposit for repayment was made (hereinafter referred to as the "first deposit of this case") and ② the same court on the same day.

13977 heading 422,612,820 won to the savings bank of this case or Defendant Cheongju-si as the principal deposit;

The deposit for repayment under the latter part of Article 487 of the Civil Code was made (hereinafter referred to as "the second deposit of this case").

[Ground of recognition] Facts without dispute, Gap 1 to 6 evidence, Eul 1 to 8 evidence, Eul 1 to 3 evidence

(including those numbered; hereinafter the same shall apply), the purport of the entire pleadings, as a whole.

2. Determination as to the defendants' defense prior to the merits

A. Defendant Korea’s national tax default procedure and civil execution procedure are separate procedures, and the same procedures are identical.

The third debtor even if each of the two procedures conflicts with each other in respect of the rights, respectively,

The lawsuit of this case asserts that there is no interest in confirmation as there is no room to acknowledge the deposit.

However, according to the statements in Gap 3 and 4, AAA Trust is enforced on the ground of the concurrence of seizure.

Performance pursuant to the latter part of Article 487 of the Civil Act on the ground that the obligee cannot be ascertained, not the deposit;

It is recognized that the deposited person has made the deposit, and if the deposited person is relative and unrecept, one of the deposited persons.

As the plaintiffs, the right to claim the payment of deposit against the defendants who are other depositors is the plaintiffs.

The defendant Republic of Korea's above assertion is without merit, since there is a benefit to confirm that there is a benefit.

B. In the event of seizure by the disposition on default, the debtor is subject to seizure in the first place.

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Since there is a duty to pay preferentially to the creditor, the reason why relative creditor's uncertainty is not reasonable.

claim that each deposit of this case is not effective, and that the lawsuit of this case does not have a benefit of confirmation.

(b) An execution creditor shall pay a claim in priority solely on the ground that there is a seizure by a disposition on default;

Since there is no ground to view that Defendant Cheongju should receive, the above assertion is without merit.

3. Judgment on the ground of the plaintiff's claim

A. The plaintiff's assertion

Pursuant to Articles 28 and 11 of the Special Agreement, the proceeds from the disposal of the trust real estate in this case shall be borne by the pledgee.

D. The secured debt held by DDR must be repaid preferentially. However, the new debt of this case

Since the proceeds from the disposal of consigned real estate cannot satisfy all the secured claims of the pledgee, DDWC

under the instant trust agreement with respect to AAA Trust, no claim for trust proceeds under the instant trust agreement exists.

C. Therefore, each seizure disposition by the Defendants is null and void due to the absence of the seized claim, and thus, the pertinent case is concerned.

Defendants, as creditors, are not entitled to receive dividends in the public auction proceedings on the instant trusted.

c. 301,968,279 won among the deposit money of the first deposit of this case and the deposit money of the second deposit of this case

Since the plaintiffs have rights to KRW 180,775,447 against the defendants, the plaintiffs are entitled to them.

The right to the payment of the above deposit is the plaintiffs.

B. Determination

Article 28(1) of the Special Agreement of this case provides that the expenses, remuneration, and collection from the disposal proceeds, etc. of the trust property of this case

In accordance with Article 11 of the Special Agreement, after deducting the amounts prescribed in the aforesaid provisions from the top priority;

section 11(2) of the instant special agreement provides that taxes and public charges on trust property shall be in the first order.

(2) The payment of the trust proceeds shall be made in accordance with the order of pledge, and the payment of the trust proceeds shall be made in accordance with the order of pledge

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The plaintiffs shall be entitled to the remainder after deducting expenses, etc. from the proceeds from the disposal of the real estate in this case.

the amount of the secured debt held by the savings bank of this case, including B, is not less than the amount of the secured debt

There is no dispute or as seen earlier.

Whether the Defendants’ claims exist and their settlement order are more than the pledge rights of the savings bank of this case.

The lower court, regardless of whether it is a priority, takes precedence over the claim for the proceeds of trust of DNA.

The right of pledge of the Livestock Bank shall be deducted from the proceeds of disposal of the trust real estate in this case from the top priority.

Claims on the trust proceeds of DDC's AAA trust in excess of the remainder amount.

No. Therefore, the Defendants’ pressure aimed at the claim for the proceeds from DDC’s trust.

Since the chapter does not have its effect, the Defendants’ taxation claims against AAA Trust on the basis of seizure.

payment may not be sought.

Thus, each deposit of this case shall be divided among the savings banks of this case in proportion to the amount of each pledge.

(1) The amount of pledge and each deposit shall be paid in accordance with the attached Form 1.

The details of the proportional distribution of deposits Nos. 1 and 2 shall be included in the details of the proportional distribution of deposits. Therefore, some of the savings banks of this case

The plaintiffs who are bankruptcy trustees of this case shall enter the amount of each plaintiff of the above proportional distribution among the deposits of this case.

another person who is entitled to receive payment in return for a relative non-affordity deposit.

The Defendants asserted that they had the right to claim payment against them and are disputing this.

There is also a benefit of such verification.

4. Judgment on the defendants' assertion

A. As to the claim on preferential payment of the pertinent tax

1) The defendants' assertion

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Comprehensive Real Estate Tax and Land Tax on DDC shall be applicable to the Trust Real Estate Tax in this case.

AA Trust takes precedence over the plaintiffs' pledge rights, regardless of whether the establishment was made or not, and as such, AA Trust

Tax claims of the Defendants shall be directly paid from the proceeds from the disposal of the real estate held by the instant trust.

2) Determination

A) According to the purport of Article 2 of the Trust Act, the trust property under the Trust Act shall be deemed to be domestically and externally.

The right of retention shall be fully vested in the trustee and in the internal relationship with the truster, the truster.

Article 22 of the Trust Act prohibiting enforcement, etc. against trust property, which is not reserved

Paragraph (1) guarantees the independence of trust property in order to smoothly achieve the purpose of trust.

When comprehensively taking into account the legislative intent, the proviso of Article 22(1) of the Trust Act is an example.

'Trust Affairs' that prescribe that compulsory execution, auction, etc. may be conducted against trust property outside

'the right arising from the disposal of the trustee' shall include only the trustee's liability, and the truster's liability

It does not include this. Accordingly, it does not include tax bonds for the truster.

on the basis of the power of the court of execution for the trust property owned by the trustee or for such trust property

No distribution may be made at an auction procedure (see, e.g., Supreme Court Decision 2010Da67593, Jul. 12, 2012).

In addition, in exceptional cases, compulsory execution against trust property under the proviso of Article 22(1) of the Trust Act; or

(1) In the case of a "right arising before the trust", which provides that an auction, etc. may be held;

not seized before the trust is made, the taxation claim is trust unless the seizure is made before the trust is made.

“The rights arising before the trust is established” under Article 22(1) of the Act (see, e.g., Supreme Court Decision 96Da17424, Oct. 15, 1996).

B) AA on June 24, 2008, on the ground of trust with respect to the instant trusted property

The registration of transfer of ownership is completed in the name of the trust, and the defendant Republic of Korea shall be DNA on April 7, 201.

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on June 2010, 143,191,560 won, including comprehensive real estate holding tax amounting to 141,96,910 won.

The attachment of claims for proceeds from DDDC's trust by disposition, and Defendant Cheongju-si on June 24, 2014

Attachment of claims on DNA trust proceeds due to the disposition on default of KRW 422,612,820 in total of the property tax

In fact, the above comprehensive real estate holding tax and property tax are based on attached Form 2 DDDC national and local taxes in arrears.

As seen earlier, all the taxation claims established after the conclusion of the instant trust agreement

As seen above.

Examining the above facts in light of the legal principles as seen earlier, the above comprehensive real estate holding tax and property tax all

A tax claim created after the conclusion of the instant trust agreement, which is a truster, D

Since the above taxation claims are DNA, even if they are all pertinent taxes, the defendants are the trust property of this case.

No amount equivalent to the tax claim shall be paid directly from the proceeds from the sale of trusted real estate.

Therefore, this part of the defendants' assertion cannot be accepted.

B. As to the assertion of priority payment under the instant special agreement

1) The defendants' assertion

Article 11(2)1 of the Special Agreement of this case provides that "tax on trust property" shall be imposed in accordance with the priority of pledge rights.

The above "tax on the trust property" shall be paid in preference to the dividend of pledge, and the "tax on the trust property" shall be paid in preference

It includes that the truster bears the responsibility of payment, as it is not limited to this.

Since each of the instant deposits must be paid, each of the instant deposits must be reverted to the Defendants.

2) Determination

A) The following facts can be acknowledged by integrating the purport of the entire pleadings in the above facts of recognition:

In other words, Article 11(2)1 of the instant Special Agreement provides that "tax on trust property" shall be imposed on trust property.

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the trustee's liability to pay the tax shall be limited to taxes and public charges to which the trustee bears the tax liability.

Unless otherwise, Article 19 of the Trust Contract of this case provides that the taxes on trust property shall be imposed by DNA.

at the expense of the AA Trust, if the AA Trust pays the expenses, the trust shall be paid from the trust property; and

If it is not possible to pay from the trust property, the claim, receipt, and payment may be made to DDC.

Article 7 of the Special Agreement provides for the reporting and payment of taxes and public charges related to the trust business.

DDDC's implementation, and the efficient achievement of the purpose of the trust.

for the trust property before the conclusion of the trust contract, tax, etc. incurred to the truster

In light of the fact that there is a need to pay in mountain, ‘tax on trust property' is the case.

It shall be interpreted that the contractor shall bear the responsibility for payment, such as the relevant tax.

It is reasonable.

B) However, according to the instant trust agreement, AAA Trust is each of the instant real property.

section 11(2)(2) of the special agreement to be appropriated in the first order when converting into money and settling the proceeds of the disposition.

The term "tax imposed on the trust property" in subparagraph 1 includes the corresponding tax imposed on DDC, the truster.

However, for the following reasons, the defendants are based on Article 11(2)1 of the Special Agreement.

The amount equivalent to the above comprehensive real estate holding tax and property tax on DNA with respect to the directly AAAA Trust

no claim for payment may be made.

(1) The parties to the instant special agreement are DNA and AAAA Trust. AAAA Trust shall be:

According to the special agreement of this case, a new settlement of taxes, interest, etc. from the proceeds from disposal of the trust property of this case

The liability to pay the deposit revenue to DDC, and the amount equivalent to the tax claim shall be the special contract party.

No one shall be liable to pay directly to the Defendants, other than the Defendants. The purpose of the instant trust agreement is

In light of the intent, etc. of the parties to the above special agreement, Article 11(2)1 of the above special agreement provides for the defendants

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(3) The purpose of which is to directly acquire the rights to the AAA Trust, a trustee;

It is also difficult to regard it as a contract for individuals.

(2) In addition, the instant special agreement also provides a direct tax bond against the AAA trust by the Defendants.

for the following reasons, even if the agreement is made to demand payment of the right

In other words, the defendants are not effective from the proceeds from the disposal of the real estate held in the trust of this case in AAA trust.

The amount for which an urgent demand is made is a taxation claim against DDR. However, a taxation claim is a taxation claim.

In order to secure the financial income of the State and local governments, preferential payment rights under related tax Acts.

and claims under private law (private law) managed by private autonomy as a right to enforce self-governing power.

Unlike its nature, its establishment and exercise are only based on the law under the principle of no taxation without law.

tax liability under a private contract which is not governed by the tax-related law

section by means of exercising the general claim from such section, or by making such section to guarantee it;

Realizing a final satisfaction of the obligation is not permissible (Supreme Court Decision 90 delivered on December 26, 1990).

Pursuant to Supreme Court Decision 5399, Supreme Court Decision 2013Da217054 Decided March 13, 2014, etc., private law

DDDC et al., the original debtor of the above taxation claim under the contract of this case

(AAAAA Trust, a trustee of the instant trust property, shall be liable to the Defendants for the said tax liability.

shall not be required to be borne.

C. As to other arguments on Defendant Cheongju-si

1) Priority taxation claims

A) The assertion

However, since the statutory date is before the date of establishment of the plaintiffs' pledge right, the principle of priority of local taxes shall apply.

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D. The plaintiffs' pledge rights shall prevail.

B) Determination

As seen earlier, part of the claim against DDR at Defendant Cheongju-si (attached Form 2)

The legal term of this case, 24 to 34 times a year among local tax items 'the details of default of national and local taxes'.

The date is earlier than the date of the pledge of the savings bank in this case.

However, according to the statements in Gap evidence Nos. 4, Eul evidence No. 1 and 2, defendant Cheongju-si

3 through 7, 10 through 10 in attached Form 1 of the same local tax item to attach claims for trust proceeds.

23 The total amount of KRW 422,612,820 is limited to the disposition on default of the property tax, and it shall be limited to DNA.

On February 23, 2009, a disposition on default of a tax claim equivalent to KRW 66,097,680, real estate trusted in this case

The claim for the return of ownership on the second deposit of this case is only attached, and the deposit cause of the second deposit of this case

The trust proceeds of this case based on the taxation claim equivalent to the above 66,097,680 won at Defendant Cheongju-si

AAA Trust does not indicate that the claim was seized or that the distribution was demanded, and the creditor also

It is recognized that only 422,612,820 won, which is the amount equivalent to the amount in arrears of the property tax, has been deposited on the ground of uncertainty.

C. The claim on the trust proceeds of this case as the disposition on default of the property tax of the above 422,612,820 won at Defendant Cheongju-si

The effect of seizure against the above 66,097,680 won does not extend to the taxation claim.

Ro (see, e.g., Supreme Court Decision 98Da34812, Jun. 23, 2000); Defendant Cheongju-si, above 66,097,680 won

Deposit of this case 2 on the ground that the statutory deadline for a taxation claim takes precedence over the date of establishment of the plaintiffs' pledge rights.

of this section. The preferential repayment shall not be asserted.

2) Creditor subrogation

It argues that the amount of tax equivalent to the trust property is exercised in subrogation.

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However, according to the terms and conditions of this case, DNA is subject to DDR for AAA Trust.

The right to claim the payment of the remaining trust proceeds after deducting the amount equivalent to the tax liability imposed.

AAA Trust shall have the right to claim a payment of the amount equivalent to the tax on the trust property.

Therefore, it is not reasonable to claim the subrogation right of the defendant at the time of loyalty.

3. Conclusion

Thus, the plaintiffs' claim of this case is justified, and the judgment of the court of first instance is justified.

As such, the Defendants’ appeal is dismissed in entirety, since the conclusion is legitimate.