Priority of dividends when circular dividends are distributed;

When circular dividends are distributed, only the priority order of the dividends is not the object of comparison.

Article 30 of the National Tax Collection Act

2013 grouped 5236 Demurrer

AA

Korea

September 5, 2013

September 26, 2013

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

Of the dividend table prepared by the said court on May 22, 2013 with respect to the auction of real estate (No. 7313), the amount of dividends against the defendant shall be deleted, and the amount of dividends against the plaintiff shall be increased to the amount of OOOO (the plaintiff filed a lawsuit of demurrer against the distribution amount of the original Korea Health Insurance Corporation, as well as the amount of dividend payments of the original Korea Health Insurance Corporation, but the lawsuit of demurrer against the distribution amount was withdrawn for the part of the National Health Insurance Corporation).

1. Basic facts

A. A. Around February 25, 2011, the Plaintiff loaned OOB to AB, and around that time, set up a collateral security on OB-owned OOB-owned OOB-owned 43-1, 92.

B. Upon the Plaintiff’s application, the Changwon District Court (Seoul District Court 2012Ma7313) commenced the auction of real estate. On May 22, 2013, a distribution schedule was formulated to distribute the amount to be actually distributed to the National Health Insurance Corporation among the amount to be distributed, distribute the amount to the Plaintiff, distribute the amount to the Plaintiff, and distribute the amount to the Defendant (the head of the competent tax office) the amount to be distributed out of the amount to be distributed.

[Ground] Facts without dispute, entry of Gap's evidence

2. The assertion and judgment

A. The Plaintiff asserts to the effect that, on May 31, 201, the statutory date is lower than February 25, 2011, which is the date of the Plaintiff’s loan and creation of collateral security, the Plaintiff’s amount of dividend should be deleted and distributed to the Plaintiff.

B. On the other hand, although the Plaintiff’s dividend order appears to be superior to the Defendant, the National Health Insurance Corporation takes precedence over the Plaintiff, and the Defendant appears to have taken precedence over the National Health Insurance Corporation. In such a case, the circulation dividend is realized and the distribution is made to the Defendant according to the circulation dividend, so the Plaintiff’s assertion on the only comparison of the distribution order is without merit.

3. Conclusion

Therefore, the plaintiff's claim is dismissed for all reasons.