The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. The latter part of Article 83(1) of the former National Tax Collection Act (amended by Act No. 10527, Apr. 4, 2011; hereinafter the same) provides that “A person subject to distribution shall make a request for distribution before the head of a tax office prepares a distribution statement.” However, this is not a provision that excludes a person subject to distribution who has not failed to make a request for distribution until the preparation of a distribution statement, but a person subject to distribution may make a request for distribution until that time (see Supreme Court Decision 2005Da27935, Jan. 27, 2006). On the other hand, all claims requested for distribution before the preparation of a distribution statement are made, not all claims subject to distribution under Article 81(1) of the former National Tax Collection Act, but only claims entitled to distribution are subject to distribution.

Meanwhile, in view of the fact that a seizure may be conducted only for the property owned by a delinquent taxpayer in the procedure for disposition on default under the former National Tax Collection Act; that a delinquent taxpayer’s property subject to a public sale is transferred to the purchaser when the sale price is paid, and the sale price itself becomes the object of distribution in accordance with the procedure for disposition on default that is in progress; that a delinquent taxpayer’s other property can only be subject to disposition on default based on a final tax claim established after the sale price is paid; it is reasonable to deem that a tax claim established after the sale price is paid in full and the attached property is not subject to distribution in the public sale

On the other hand, if a claim for delivery is made even before the sale price is prepared after the full payment of the sale price, it can be included in the distribution object, if there is no separate provision in the former National Tax Collection Act and the director of the tax office voluntarily.