부동산경매에 따른 배당절차에서 조세채권을 초과하여 배당받을 수 없음[국패]
No dividend may be distributed in excess of a tax claim in the distribution procedure following the real estate auction.
The amount of dividends shall be corrected because they cannot be distributed more than their claims in the distribution procedures following the auction of real estate.
The contents of the decision shall be the same as attached.
1. Of the distribution schedule prepared by the above court on January 9, 2008 with respect to the case of an application for a auction of real estate rent in Seoul Southern District Court 2007Taeng 2142, the amount of dividends of KRW 191,081,680 to Defendant ○○○ Saemaul Depository was KRW 142,51,680, the amount of dividends of KRW 30,45,970 to Defendant Republic of Korea was KRW 16,085,970, the amount of dividends of KRW 31,592,408 to the Plaintiff is corrected to KRW 94,532,408, respectively.
2. The costs of lawsuit are assessed against the Defendants.
The same shall apply to the order.
1. Basic facts
A. Seoul ○○○○-dong ○○○-dong ○○○○-30 ○○○○○○○○○○○○○○○ 201 was owned by Kim-Hy, and the Seoul Southern Southern District Court (2007Mota2142) commenced a real estate auction procedure and sold it to Kim○ on November 9, 2007.
B. The Seoul Southern District Court, in allocating the amount of KRW 341,471,158 to be actually distributed on January 9, 2008, prepared the distribution schedule of this case with the content that distributes KRW 20,579,370 to the Defendant ○○○ Saemaul Depository, the mortgagee of the second priority, KRW 234,00,000, and KRW 2761,730 to the Seoul Special Metropolitan City, and KRW 30,45,970 to the Defendant Republic of Korea, KRW 30,45,970 to the Defendant Republic of Korea, and KRW 65,00,000 to the ○○, the mortgagee of the fourth priority, and KRW 31,592,408 to the Plaintiff, the mortgagee of the right to lease on a deposit basis ( KRW 100,00,000 on May 19, 206) who is the mortgagee of the right to lease on a deposit basis.
C. The Plaintiff appeared on the above date of distribution, and raised an objection against KRW 48,570,00 out of the dividend amount of Defendant ○○○ Saemaul Depository and KRW 14,370,00 among the dividend amount of Defendant Republic of Korea, and filed the instant lawsuit.
D. Meanwhile, with respect to ○○○○○-dong, Seoul, ○○○○○○-dong ○○○○-30 ○○○○○○○○ 202 and 402, a compulsory auction by official auction was conducted on November 9, 2007 by the Seoul Southern District Court 2007ta-5813, and the Defendants received dividends in the above auction distribution procedure on November 9, 2007. In case of deduction, the amount of the claim at the time of the instant dividends on January 9, 2008 is KRW 48,570,000, and Defendant Korea is KRW 0 (the tax claim prior to the legal date rather than the date of the Plaintiff’s chonsegwon).
[Ground of recognition] Facts without dispute, entry of Gap 1, 2, 3, and 4, the purport of the whole pleadings
2. Determination
According to the above facts, it is unlawful for the court of auction to prepare the distribution schedule of this case even though the Defendants cannot receive dividends more than their own amount of claim in the distribution procedure of this case (other than whether subordinate creditors of the jointly secured real estate may subrogate the Defendants). As the Plaintiff raises an objection, the amount of 191,081,680 won to Defendant ○○○○ Saemaul Depository among the distribution schedule of this case shall be 142,51,680 won, and the amount of 30,45,970 won to Defendant Korea shall be 16,085,970 won, and the amount of dividends to the Plaintiff shall be 31,592,40 won, respectively.
Results
Therefore, the plaintiff's claim is reasonable and acceptable, and it is so decided as per Disposition.