The method of recording the secured claim in the application for auction

Since the amount of credit stated in the application for auction is for the confirmation of claim claims, it shall not be extended to the claimant's claim amount unless there are special circumstances.

Article 57 of the National Tax Collection Act

Article 24 of the National Tax Collection Act: Requirements for Attachment

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the court of first instance shall be revoked. With respect to the voluntary auction case of real estate ○○○○○○○○○○ Branch, the dividend amount of KRW 53,66,003 to the head of ○○○ Tax Office on August 5, 2005 shall be corrected to KRW 4,005,730, and the dividend amount of KRW 300,000,000 to the Plaintiff shall be corrected to KRW 349,66,273, respectively.

1. Basic facts

The following facts are not disputed between the parties, or each entry in Gap evidence 1, Gap evidence 3 through 6, Gap evidence 13, and 14 may be acknowledged by considering the whole purport of the pleadings.

A. On November 29, 2063, 2063, on the ○○○○○○○○○○○○-1 forest land of 12,064 square meters (hereinafter “the instant real estate”), co-owned by ○○○○○○○○○○○○○○○○○○ Branch Office, received by ○○○○○○○○○ Branch Office, and completed the registration of creation of a neighboring mortgage with the debtor as the debtor’s ○○○○ Industrial Company, the Plaintiff, and the maximum debt amount of KRW 50 million.

B. On September 22, 2004, upon the Plaintiff’s application as a mortgagee, ○○ District Court’s ○○○○○○○○○○○ rendered a decision to commence an auction of real estate regarding the instant real estate under the control of ○○○○○○○○○○, which was the highest bidder, made a decision to grant a successful bid to Kim○○ who was the highest bidder, and made a distribution by designating August 5, 2004 as the date

C. Upon filing a request for auction of this case on September 21, 2004, the Plaintiff filed a request for auction of this case with the statement "300,000,000 won in the description of the claim amount," and "30,000,000 won in the description of the claim amount (the partial amount of KRW 925,671,252 out of the amount of KRW 925,671,252). The Plaintiff submitted a request for auction of this case with the statement "19% interest rate from June 19, 200, 205, 685,671,252 won in the loans, 2.685,671,252 won in the trade financing of this case, and the above claim amount with the statement of claim amount stating some of the loan amount of KRW 925,671,252 in the description of the claim amount, and submitted the statement of claim amount with the reasons for the request for auction of this case.

D. On the date of distribution on August 5, 2005, the above court made an amount of actual distribution of KRW 446,067,403, which was calculated by adding interest to KRW 450,00,000,000 from the sale price of the above voluntary auction case, and deducting the execution cost. On the date of distribution, the above court set up a distribution schedule with the purport to distribute the remaining amount of KRW 53,66,00 to the head of the ○○ Tax Office, who is the person entitled to delivery, in the order of 30,00,000, KRW 300,000 and KRW 88,400,000, KRW 401,400, and KRW 466,003, which is the person entitled to delivery, to the head of the above tax office, who was present on the date of distribution, and brought an objection to the distribution against the defendant within seven days after stating an objection against the distribution amount to the defendant.

2. The plaintiff's assertion and judgment

A. The plaintiff's assertion

Upon filing an application for voluntary auction of this case, the Plaintiff claimed 30,00,000 won, which is part of 925,671,252 won of the principal of the claim, including loans, and damages for delay of 19% of the total amount of principal and interest, as the claim amount, and thereafter filed a claim statement of claim amount of 493,463,703 won, including principal and interest, at least 49,660,273 won, from the date of the auction to the date of the date of distribution, the Plaintiff asserts that ○○ Industrial Company should be distributed in preference to the Plaintiff, rather than the director of the tax office of ○○ Industrial Company.

B. Determination

In light of the Plaintiff’s claim for auction, the Plaintiff’s claim for delay damages for 00 won and 200 won for 20 won for 20 won for 30 won for 20 won for 30 won for 20 won for 20 won for 20 won for 30 won for 20 won for 20 won for 20 won for 20 won for 20 won for 20 won for 20 won for 3rd for 20 won for 20 won for 20 won for 20 won for 3rd for 20 won for 20 won for 3rd for 20 won for 3rd for 3rd for 194 won for 3rd for 20 won for 3rd for 20 won for 20 won for 20 won for 3rd for 10 won for 3rd for 20 won for 3rd for 196 won for 20 won for 20 won for 3rd for 200 won for 3rd for 20 won for 20 won for 20.

3. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just and it is so decided as per Disposition as the plaintiff's appeal is dismissed.