[2] In a case where a national tax attachment registration after a provisional registration has been completed, where the relevant provisional registration is disputed whether the security provisional registration is a provisional registration after submission of explanatory materials as to the provisional registration of security, whether the registration officer can ex officio cancel the national tax attachment registration by recognizing the relevant provisional registration as a priority preservation provisional registration (negative), and whether whether the relevant provisional registration is a provisional registration of security is determined by entry in the grounds for registration in the registry (

[2] In a case where a national tax attachment registration has been completed after a provisional registration was made, where the interested parties dispute substantially as to whether the relevant provisional registration is a security provisional registration upon submission of evidence to the effect that the relevant provisional registration is a security provisional registration, a registry official who does not have a formal examination authority, regardless of the attitude of the principal registration authority based on the provisional registration, shall not cancel the national tax attachment registration by recognizing the relevant provisional registration as a provisional registration for preservation of priority order. In addition, whether the relevant provisional registration is a security provisional registration is determined depending on whether the relevant provisional registration is the real purpose of a security security, it is not determined by the formal statement whether the cause on the registry of the relevant provisional registration is written as a trade promise or

Article 17(3) of the Provisional Registration Security Act provides that the right to provisional registration for security shall be deemed a mortgage in the application of the Framework Act on National Taxes, the National Tax Collection Act, the Local Tax Act, and the Company Reorganization Act. Article 35(2) of the Framework Act on National Taxes provides that where a property is seized for the purpose of a provisional registration for preserving a claim for transfer of right on the basis of accord and satisfaction for which a taxpayer is responsible for registration and for default is the condition precedent, if the principal registration on the basis of the provisional registration is effectuated after the seizure, the person holding the right to the provisional registration may not claim any right based on the provisional registration against a disposition for arrears to the property: Provided, That this provision shall not apply to the property provisionally registered before the statutory due date of national tax or additional dues, where the provisional registration has been made before the national tax attachment registration and the principal registration has been made thereafter, the subsequent provisional registration shall lose its effect. However, if the provisional registration is the provisional registration for obligation security, i.e., the principal registration after the provisional registration is made, the order of provisional registration cannot be cancelled between 196.

The court below is just in holding that even if a principal registration based on the provisional registration has been completed by judging each applicant's provisional registration as a security provisional registration in accordance with the above legal principle, it is not possible to cancel the national tax seizure registration completed between the provisional registration and the principal registration, and there is no error of law as alleged in the grounds for appeal.

Therefore, all reappeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Song Jin-hun (Presiding Justice)