Where the attachment procedure following the disposition on default of national taxes was commenced before the decision of unconstitutionality as to Article 35(1)3 of the former Framework Act on National Taxes, but the distribution of the sale price was made after the decision of unconstitutionality, the priority relationship between the national tax and the

Even if the procedure, such as the arrival of the time limit for payment of national taxes and the procedure for the attachment thereof, had been made before September 3, 1990 by the Constitutional Court, the distribution of the proceeds of sale, after the said decision of unconstitutionality, cannot be applied to the portion of "one year from December 31, 1990" under Article 35 (1) 3 of the former Framework Act on National Taxes (amended by Act No. 4277 of Dec. 31, 1990) which was invalidated by the decision of unconstitutionality, and thus a claim secured by a mortgage that had been made before the time limit for payment of national taxes is less than national taxes even if the time for

Article 35(1)3 of the former Framework Act on National Taxes (amended by Act No. 4277 of Dec. 31, 1990), Article 35(1)3 of the former Framework Act on National Taxes (amended by Act No. 4277 of Sep. 3, 1990; hereinafter “one year from September 3, 199”), Article 83(2) of the National Tax Collection Act, Article 47(2) of

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Han-sung, Attorneys Lee Dong-young and 1 other, Counsel for plaintiff-appellant)

Plaintiff 1 and one other

Korea

Seoul Civil District Court Decision 93Na5252 delivered on April 15, 1993

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Article 35 (1) 3 of the former Framework Act on National Taxes (amended by Act No. 4277 of Dec. 31, 1990) provides that "one year from Sep. 3, 1990" shall become null and void from the same date pursuant to the provisions of Article 47 (2) of the Constitutional Court Act. As a result, claims secured by mortgages established prior to the payment deadline of national taxes shall take precedence in national taxes even if the time for establishment of such mortgages does not exceed one year from the payment deadline of national taxes, and Article 35 (1) 2 of the current Framework Act on National Taxes (amended by Act No. 4277 of Dec. 31, 1990) provides that "the national taxes shall be collected prior to the said amendment and other public imposts, prior to the said decision of 9.19 years prior to the said decision of 9.19 years prior to the said decision of 19 years prior to the said decision of unconstitutionality."

The judgment of the court below in the same purport is just and there is no error of law by misunderstanding legal principles as pointed out.

The issue is not merely an error of the judgment of the court below, but is groundless.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the defendant. It is so decided as per Disposition by the assent of all participating Justices.

Justices Song Man-man (Presiding Justice)