국세법정기일과 저당권설정등록일의 우선순위[국승]
The order of priority on the national tax statutory date and the date of registration of mortgage creation;
If the statutory due date is earlier than the date of the registration of the establishment of mortgage, the date of the report shall be the statutory due date when the taxpayer has reported the tax base and tax amount in the case of value-added tax.
Article 35 of the Framework Act on National Taxes
2012 Single 548 Distribution
OO
Korea
June 8, 2012
June 29, 2012
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Of the distribution schedule prepared on March 6, 2012 by this Court, the amount of dividends to the plaintiff shall be KRW 000,000, and the amount of dividends to the defendant shall be KRW 000,000,000, respectively, among the distribution schedule prepared by the Court on March 6, 2012.
1. Summary of the cause of claim;
The distribution schedule prepared by this court on March 6, 2012 (hereinafter referred to as the "date of distribution of this case") with respect to the case of car rental auction in Youngju District Court, Youngju District Court, Youngju District Court, 2011, 2830, the defendant stated that the defendant's auction debtor company, OOOOF Co., Ltd. (hereinafter referred to as "FFF") preferentially distributes the amount of delinquent tax over the plaintiff's claims secured by mortgage. However, the defendant already received the above delinquent tax prior to the date of distribution of this case, and the defendant's claim does not take precedence over the plaintiff's claims, so the above 00 won should be distributed to the plaintiff.
2. Determination
A. Existence of defendant's claim
According to Gap evidence 1 00, Eul evidence 1 00, Eul evidence 1 00, Eul evidence 200, and Eul evidence 3 (2nd taxpayer designation status), F. 4 of value-added tax (value-added tax in June 2008, value-added tax in September 2008, and May 2009) were delinquent in 4 of value-added tax for 00G tax payment period, 50,00 shareholders of F. 50 per annum 20,000,000,000,000 won for 0G evidence 205,000,000,000,000,000 won for 0G evidence 50,000,000,000 won for 0,000 won for 0,000,000 won for 20,000,000 won for 0,000 won for 0,000.
B. Whether the Defendant’s claim priority exists
According to Article 35 (1) of the Framework Act on National Taxes, when the statutory due date is earlier than the registration date of mortgage, the statutory due date shall be the statutory due date when the taxpayer has reported the tax base and tax amount. In the case of value-added tax, according to subparagraph 8 (in inquiry) and subparagraph 9 (Attachment Report), FFF shall be the due date of payment in April 25, 2008, the value-added tax was reported on September 2008, and the legal due date of value-added tax was the due date of payment in June 25, 2008, and the legal due date of value-added tax was the due date of payment in April 25, 2008, and the legal due date of value-added tax in September 208 shall be the due date of payment in July 25, 2008, and the legal due date of value-added tax in September 2008 shall be the due date of payment in July 25, 2008.
3. Conclusion
On the distribution date of this case, the Defendant had the right to receive the total value-added tax of KRW 000 and value-added tax of KRW 000 in the payment period of June 2008 and KRW 000 in the payment period of September 2008, and there was no error in the distribution schedule prepared in such content. Therefore, the Plaintiff’s claim is dismissed as it is without merit. It is so decided as per Disposition.