When the disposal price of each real estate is settled, it shall be preferentially distributed to the beneficiary or the pledgee.

A request was made.

2) The BB Trust is the Seoul Central District Court on June 27, 2014, on the ground that the creditor’s identity is unknown.

Won 2014No. 13979,733 Won 705,934,733

The deposit was made to the Republic of Korea (hereinafter referred to as the "first deposit of this case") and the second deposit on the same day.

Court Decision 2014No. 13977 422,612,820 won deposited by the Bank of this case or the defendant

The deposit was made at theCC time (hereinafter referred to as "the second deposit of this case").

[Ground of Recognition] Unsatisfy, Gap evidence 1 to 6, Eul evidence 1 to 8, Eul 1 to 1

3 Evidence (including those numbered; hereinafter the same shall apply) and the purport of the whole pleadings

2. Determination

A. Determination on the cause of the claim

The former Framework Act on National Taxes (amended by Act No. 9911 of January 1, 2010) is national taxes, additional dues, and

the disposition fee for arrears shall be collected in preference to other public imposts or claims (the main sentence of Article 35(1));

The fact that the establishment of a pledge is registered prior to the statutory due date shall be proved under the Presidential Decree.

In the case of sale of property, claims secured by the pledge shall take precedence over national taxes (Article 35).

The proviso to paragraph (1) is prescribed in subparagraph 3 of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 2010).

money collectible by a local government (hereinafter the same shall apply) shall be equal to other public imposts and other claims.

first and collected but (Article 31(1)), the sale of property subject to a pledge established prior to the statutory due date.

If local taxes and additional charges are collected from the amount derived therefrom, they shall be secured by the pledge;

A claim shall take precedence over local taxes (Article 31(2)(3). Accordingly, the new case shall be

The pledge is established for AADC's trust interest under the deposit contract, and a comprehensive national tax is national tax.

If a request for delivery is made on the basis of property tax which is income tax and local tax, the global income tax, and

The priority order shall be determined by each statutory date of the mountain tax and after the date of establishment of the pledge right.

The savings bank of this case established a pledge against AADC's trust interest on June 24, 2008.

fact determined, the above global income tax and DefendantCC’s market price for which the Republic of Korea first demanded payment

The fact that each statutory due date of the property tax for which payment is requested first is after the date of the pledge right is earlier.

As seen in this case (see attached Form 2ADC National Tax and Local Tax in arrears), the lower court of this case

The pledge rights of the livestock banks shall take precedence over the respective taxation rights of the defendants.

On the other hand, as seen earlier, DefendantCC on February 23, 2009 separate from the above property tax.

The real estate of this case as a result of the disposition on default of a tax claim equivalent to 66,197,680 won against C.C.

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The right to claim the return of ownership has been seized, and some of the taxes (attached Form 2'ADC National Tax and Local Tax) have been imposed.

The savings bank of this case, the statutory date of which is 24 to 34 of the local tax item.

Although it appears prior to the date of pledge, the fact that the deposit of the second deposit of this case is due to the deposit of this case.

The claim for trust proceeds was seized with tax claims equivalent to the above 66,197,680 won.

BB Trust does not contain any indication that the distribution was requested, and the reason why BB Trust is not a creditor is also justified.

The amount of the property tax in arrears was deposited in the amount equivalent to KRW 422,612,820, and the market price of DefendantCC was above

422,612,820 won as a result of the disposition on default of property tax, the effect of attachment on the claims for trust proceeds shall be the same.

66,197,680 won does not extend to the taxation claims (Supreme Court Decision 200 June 23, 200).

See High Court Decision 98Da34812, see Supreme Court Decision 98Da34812). DefendantCC’s taxation claims in this case as above 66,197,680

The Bank shall be entitled to assert the preferential repayment of the two deposits of this case on the ground that they take precedence over the pledge of the Bank.

It is judged that there is no reason.

Ultimately, each of the instant deposits is divided into each of the instant savings banks in proportion to the amount of each pledge.

The amount of pledge and each deposit shall be distributed among the savings banks in attached Form 1 if it is calculated.

Since the details are the same as the statement of the proportional distribution of deposits Nos. 1 and 2, some of the savings banks of this case's bankruptcy.

The plaintiffs, who are the administrator, shall be charged to the amount stated by each plaintiff of the above proportional distribution among the respective deposits of this case.

(1) another depositor of the relative non-affordity deposit shall be deemed to be the party entitled to receive the payment, and such deposit shall be deemed to be the party entitled

As long as the Defendants asserted that they have their right to claim payment, they have asserted that they have their right to claim payment.

There are also profits.

B. Determination of the defendants' assertion

1) Summary of the defendants' assertion

Comprehensive real estate tax and property tax imposed by the Defendants on AADC shall be on trust property.

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Tax is concerned, and Article 11(2)(1) of the Special Agreement provides that "tax on trust property" shall be levied on trust property.

(1) The plaintiffs shall pay in preference to the dividend of pledge in the order of pledge.

Therefore, the plaintiffs' assertion that the plaintiffs' priority over the above defendants is unfair.

2) Determination

A) As alleged by the Defendants, BB Trust under the instant trust agreement shall be subject to this objection

No. 11 of the special agreement to be appropriated in the first order when realizing each real estate and settling the proceeds of the disposal.

Tax imposed on the trust property referred to in paragraph (2) Item 1 of Article 2 on AADC, the trustor, and the corresponding tax imposed on the trust property.

Even if included, for the following reasons, Article 11 (2) Item 1 of the Special Agreement is applicable to the Defendants.

on the basis of the foregoing comprehensive real estate holding tax and

It is judged that it can not be claimed for the payment of the amount equivalent to the mountain tax.

① The Defendants need to pay from the proceeds from the disposal of each real estate in the BB Trust.

The amount claimed is assessed against AADC, the truster of each real estate of this case.

Tax claims are taxes and property taxes, but taxation claims are financial revenue of the state and local governments.

Right to be given preferential payment and right to enforce self-reliance under related tax laws.

A claim under private law under private autonomy shall be established and exercised differently in its nature;

Under the principle of no taxation without law, only by law, and under tax-related laws.

(1) If a contract under private law that has not been entered into, or has had to guarantee, a tax obligation;

realizing a final satisfaction of a taxation claim by means of the exercise of a general bond

No license may be granted (Supreme Court Decision 90Nu5399 Decided December 26, 1990; Supreme Court Decision 90Nu5399 Decided December 26, 199; Supreme Court Decision March 13, 2014

2013Da217054, etc.) Therefore, the instant trust contract corresponding to a private contract is governed by the instant trust contract.

trustee of each real estate of this case other than AADC, the original tax obligor of the above taxation claim.

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In the case of the BB trust, the Defendants cannot be deemed to bear the above tax liability.

② In addition, in light of the purpose of the instant trust contract and the intent of the parties to the contract, the said special agreement

section 11(2)1 of subsection (2) of section 11 shall directly take the rights of the trustee with respect to BB trust

It is difficult to regard it as a contract for a third party with the objective of obtaining it, even if so;

Even if there is room for seeing the Defendants under the instant trust contract, which is a private contract.

Mac that is not entitled to acquire or exercise a tax claim on a land trust

There are various types.

B) In addition to the following, Article XI(2)1 of the Special Agreement provides:

'Tax on Trust Property' prescribed in subsection (1) shall be levied on the trustee with respect to each of the instant real estate.

It is more reasonable to interpret that only the tax imposed on the person liable for tax payment by the land trust is included.

I seem to be the enemy.

(1) As seen earlier, a tax claim against a trustee under a trust contract which is a private contract is new.

the trustee's trust property under the trustee's tax claim against the truster.

A seizure or the trust property may not be distributed in the auction procedure conducted by the court of execution (Supreme Court)

Supreme Court Decision 2010Du4612 Decided April 12, 2012; Supreme Court Decision 2010Da67593 Decided July 12, 2012

[See] Property tax or comprehensive Dong imposed on the truster as referred to in the above section.

Even if it includes tax, etc., the truster when the trustee settled the disposal price of real estate held in trust.

local taxes, such as property or comprehensive real estate holding tax, if such taxes are not paid arbitrarily;

Local governments or the state cannot exercise their taxation rights directly against the trustee, so the truster cannot exercise such taxation rights.

there is no substantial significance to interpret that it includes the time limit imposed with respect to such time limit.

(2) A special agreement explicitly imposes on a trustee the relevant tax under Article 11 (2) 1.

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section 21(1) of the former Trust Act is not limited to the trust property, but exceptionally on the part of the trust property.

'A cause or event occurred in the course of carrying out the trust affairs, which is one of the reasons for compulsory execution, etc.

In the case of "the time limit for rights", judicial precedents have the ownership of the trust property under the Trust Act in and outside the country.

This trustee shall fully revert to this trustee and in the internal relationship with the truster, the ownership shall be vested in the truster.

The purpose of the trust is not to achieve the purpose of the trust, and Article 21(1) of the former Trust Act.

To ensure the independence of trust property, the purpose of legislation is to be comprehensively taken into account in order to secure the independence of trust property.

Considering the above "right arising in the course of performing the trust affairs" only if the trustee is the debtor.

(2) It is interpreted that it does not include the truster's making the truster as the debtor (the above 2010 Dus).

4612 see Supreme Court Decision 4612

(3) On the other hand, Article 19 of the Trust Contract of this case and Article 12 of the Special Agreement stipulate the taxes on trust real estate.

Public charges shall be borne by the truster, and where the truster fails to pay them by the due date, the trustee;

In such cases, the truster may pay damages for delay to the trustee, including damages for delay.

The special agreement provides that the trust property shall be returned, and even in Article 7 of the special agreement, a report on taxes and public charges related to trust property

The principal provides that the truster shall pay at the cost of the truster, and the principal shall do so.

taxes and public charges imposed on trusters in connection with trust property shall be borne by the truster.

under section 19(4) of the Trust Contract of this case. The trustee shall, pursuant to section 19(4) of the Trust Contract

If the tax and public charges imposed are paid instead of the tax and public charges imposed, the expenses may be settled first.

in such cases, the claims of the state or local government are substantially entitled to priority

tax to be borne by the truster, provided that the tax has to be borne by the truster

the trustee has paid public charges on behalf of the trustee and the truster has not repaid them;

Since the result is the result, the pertinent tax under Article 11(2)1 of the above special agreement shall be deemed to be the case in consideration of such circumstances.

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It is not necessary to interpret the tax imposed on the truster as a matter of course.

(4) According to Article 183(1) and (2) of the former Local Tax Act, registration has been made in the name of the trustee under the Trust Act.

In the case of trust property, a truster who is not a de facto owner shall be liable to pay property tax exceptionally.

the trustee's name, but not registered under the trustee's name.

person who actually owns property as a taxpayer in principle and whose trustee has paid tax.

Taking into account the legal principles that become liable (see, e.g., Supreme Court Decision 2012Du26852, Nov. 27, 2014)

The property tax imposed on the truster shall not be included in the special agreement under Article 11(2)1.

Therefore, it cannot be said that the above provision has no meaning.

C) Therefore, the above assertion by the Defendants is without merit.

3. Conclusion

Thus, the plaintiffs' claim of this case is justified and it is ordered to accept all of them.

The decision shall be rendered as above.

1. Basic facts

A. Conclusion of a trust agreement between AADC and BB Trust Co., Ltd.

1) AADC Co., Ltd. (hereinafter referred to as "ADC") on June 24, 2008 BBB trust

AADC between a corporation (hereinafter referred to as “BBB Trust”) and a corporation (hereinafter referred to as “BB Trust”) and the truster and beneficiary

Pursuant to this case's each real estate of this case, 50-2 large 567.5 square meters and 54 square meters (hereinafter referred to as "each of the real estate of this case") in substantial Gu Culture City.

(B) shall be entrusted to the BBB Trust, and the BB Trust shall be a new apartment on the ground and shall be

The sale-type land trust contract (hereinafter referred to as the "sale-type land trust contract") to sell each real estate and apartment;

The trust contract is concluded, and the trust contract of this case is entered into on June 26, 2008. BBB trust in the future.

The registration of ownership transfer based on the reason was completed.

2) The part pertaining to the instant trust agreement is as follows.

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(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) The following expenses shall be borne by A:

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 in dealing with rental affairs;

6. Other expenses equivalent to the following subparagraphs:

(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 the expenses referred to in the preceding paragraph are paid by substitute payments, the relevant substitute payments and the raising interest rate of substitute payments shall apply.

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

[Matters of Special Agreement]

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

(1) A shall, immediately after entering into a trust contract, register the transfer of ownership and trust registration of the land of this case to Eul.

The trust contract shall be effective and shall enter into force upon the completion of the trust registration.

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 State-owned or public land, etc.);

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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 after the end of each meeting) may be disposed of where the performance of obligations is not completed.

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 rules of B until the settlement of accounts;

2. Remuneration: The amount equivalent to 0.8% of the proceeds from the disposal of property until the disposal is made, notwithstanding Article 24 of this Agreement;

amount, the amount shall be

3. Obligations: Contracts entered into between B and B in connection with the project (Conditional contracts for construction works, conditional supervision contracts, conditional contracts);

liabilities incurred under the contract, etc. and all other expenses incurred under the contract, etc., as the project undertaker;

- - Other

(b) Pledge on rights to benefit from trust of AADC;

The 14 savings banks of this case (hereinafter referred to as "the savings banks of this case") shall be AADD around June 24, 2008.

AADC to secure the loan to C for the promotion of the project.

In accordance with the instant trust agreement, a joint fourth priority pledge was established for the trust interest under the instant trust agreement; and

The details of the attached Table 1 shall be the pledgee and the pledge in the attached Table 1'The amount of the pledge and the details of each deposit.

same as the entry in column for the amount set forth. The Plaintiffs are Samsung Mutual Savings Banks, Association of Shares among the above Savings Banks.

G.D New Savings Bank, EE Mutual Savings Bank, FF Mutual Savings Bank, Inc., Ltd.

The bankruptcy trustee of the GG Savings Bank is the trustee.

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

1) The defendantCC on February 23, 2009 property tax, resident tax, license tax, and acquisition tax on AADC on February 23, 2009

Tax claims equivalent to 6,197,680 won in total (attached Form 2'ADC National Tax and Local Tax in arrears)

AADN as a result of a disposition on default on any local tax item No. 1, 2, 8, 9, 24 through 44 of the year;

C. A claim for the return of ownership of each of the instant real property held by CBB Trust

A. A tax claim equivalent to KRW 422,612,820, total property tax on June 24, 2014 (the same)

A claim for trust proceeds under the instant trust agreement, which is held against Korea Land Trust, was seized.

2) Defendant Republic of Korea (competent: EastCC tax secretary) on April 7, 201, January 2008, for AADC

Sector Value-added Tax 804,270 won (No. 1 of the attached Form of national tax) and value-added tax for July 2008

Sejong 390,380 won (No. 2 No. 1 of the attached Form of national tax) and comprehensive real estate holding tax for 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.

AADC BB trust due to the disposition on default of 143,191,560 won in total (8,791,530 won)

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A claim for the above trust proceeds was seized.

3) The details of the arrears of the AADC’s national and local taxes before the closing of the instant pleadings are attached Form 2.

The same shall apply to the statement of "the details of national and local taxes in arrears".

(d) deposit of BB trust;

1) BB Trust is due to the occurrence of the causes for disposal of the trust property stipulated in the instant trust agreement.

On or around April 2014, each of the instant real property is disposed of by proceeding with a public auction procedure for each of the instant real property and disposing of it;

First of all, the savings bank of this case, which is the pledgee of the right to benefit, has tried to distribute the disposal proceeds to the savings bank of this case

B. Defendant Republic of Korea’s gross real estate tax amount as of June 27, 2014 of AADC on June 27, 2014

Within 705,934,733 won (attached Form 2 'Adididien State Tax and Local Tax in Arrears', whichever is less than 3 times a year among national tax items.

(C) No. 422,612,820 in the amount of property tax in Section 1 of AADC.

subsection (1) of this section shall be subject to the principle of priority in the collection of taxes (tax imposed on the property in question).