Changwon District Court-2013-B-31520 ( August 28, 2014)

It is illegal to receive new dividends concerning the part of the tax amount extinguished after receiving dividends in the voluntary auction procedure.

(As with the judgment of the first instance court), since the defendant's claim concerning the portion of value-added tax is deemed to have extinguished, it is unlawful for the defendant to receive the distribution of each portion of tax extinguished during the voluntary auction procedure of this case.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Article 56 of the National Tax Collection Act