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Case Number of the immediately preceding lawsuit
Gwangju High Court (former High Court) 2015Na100452 (Law No. 19, 2016)
Title
(C) The same security interest as the provisional disposition prior to the seizure and the claim basis are the same priority over the taxation claims.
Summary
(b) The same security interest as the provisional disposition prior to the seizure takes precedence over the taxation claims in the priority of the dividend order.
Related statutes
Article 35 of the Framework Act on National Taxes
Cases
Supreme Court-2016-C-229904
Plaintiff-Appellee
○○○ Promotion Foundation
Defendant-Appellant
○
Judgment of the lower court
Gwangju High Court-2015-Na-100452
Imposition of Judgment
oly 13, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.