Seoul High Court-2015-Na2001497 ( December 18, 2015)

(A) National taxes, surcharges, or expenses for disposition on default may be collected in preference to any other public charges or claims.

(C) The State’s duty to pay national taxes to a delinquent taxpayer may be collected in preference to civil claims against a third party against a delinquent taxpayer. Since the State is in the position of subrogated to civil claims against a third party against a delinquent taxpayer, it cannot be said that the State has a duty to deliver the amount of claims collected from a delinquent taxpayer to the third party or to appropriate the amount for national tax claims against the third party.

Article 35 of the Framework Act on National Taxes

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition