Suwon District Court, Goyang-2017 Ghana83191 ( October 11, 2018),

The priority relationship between the wage claim and the taxation claim is merely the relationship between the wage claim and the taxation claim for the same debtor.

The priority relationship between a wage claim and a taxation claim is merely the relationship between a wage claim and a taxation claim against the same debtor, and there is no room for applying the difference between the wage creditor and the taxation claim.

Article 35 of the Framework Act on National Taxes

District Court-2018-B-20218 ( October 11, 2018)

Korea

Suwon District Court and Senior Assistance 2017-Ga-83191 ( January 11, 2018)

2018.9.13

oly 11, 2018

1. The defendant (Counterclaim plaintiff)'s appeal is dismissed.

2. The costs of appeal are assessed against the Defendant (Counterclaim Plaintiff) by aggregating the principal lawsuit and counterclaim.

Main Office: The Seoul Regional Police Agency under the jurisdiction of the National Police Agency) of the Republic of Korea on December 8, 201

Claim for the withdrawal of deposit money of KRW 00,000 deposited by the Plaintiff Yangyang-Support 201x money 4087

It is confirmed that the right has been against the plaintiff (the counter defendant, hereinafter referred to as the "Plaintiff").

Counterclaim: Korea deposited under the Government District Court Yangyang- support 201x gold No. 4087 on December 8, 2011 by the Republic of Korea

The claim for payment of deposit amount of KRW 00,000 is made by the Defendant (Counterclaim Plaintiff; hereinafter referred to as the “Defendant”).

(c) identify the person;

Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed. The same shall apply to the counterclaim claim.

1. Quotation of judgment of the first instance;

The defendant's ground for appeal is not substantially different from the argument in the first instance court, and even if the newly submitted evidence and the purport of the entire argument are neglected, it is judged that the fact-finding and judgment in the first instance court is justifiable (In addition, even though there was an opportunity to prove several times in the trial, the defendant could not prove that the transferee's claim has the substance of the wage claim). Ultimately, this court's reasoning is the same as the reasoning of the judgment in the first instance court, and therefore it is accepted by the main sentence of

2. Conclusion

Therefore, the plaintiff's claim of this case is justified, and it is dismissed without the defendant's counterclaim. The judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.