Whether the amount of the claim is expanded by the submission of the account statement;

In the auction procedure, the amount to be distributed shall be fixed within the limit of the amount of claims stated, and thereafter, the amount of claims may not be expanded by the method of submitting the claim statement.

Article 35 (Preference of National Taxes)

1. The plaintiff's claim is dismissed.

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

This Court deleted the amount of 1,108,257,566 won against the defendant from among the dividend table prepared on September 1, 2006, with respect to the auction of real estate (No. 56925) in this Court, and changed the amount of 1,000,000,000 won against the plaintiff to KRW 1,30,000,000.

1. Basic facts

The following facts are not disputed between the parties, or each entry in Gap evidence Nos. 1, 2, and Eul evidence Nos. 1 through 5 (including evidence attached with a serial number) may be admitted by considering the whole purport of the pleadings.

A. On September 17, 2004, the Plaintiff completed the registration of creation of a collateral security amount of KRW 1.3 billion with respect to ○○○○-dong 89-4 site, ○○○-gu, ○○○-dong, ○○○, Inc., Ltd. on September 17, 200.

B. On October 7, 2005, the Plaintiff filed an application for voluntary auction of the pertinent real estate (hereinafter referred to as the “instant auction”) with the competent court around 56925 on the basis of the foregoing collateral security (hereinafter referred to as the “instant auction”). The “amount of the claim” of the written application for auction submitted at the time (hereinafter referred to as the “written application for auction”) is indicated as the “amount of the loan principal” on September 17, 2004, KRW 1,000,000, KRW 2000, KRW 200.

C. On October 10, 2005, the court of execution (hereinafter referred to as the "execution court") decided on January 16, 2006 after rendered a decision to commence the auction on the above real estate, and on October 17, 2005, the court of execution decided on January 16, 2006. The director of the ○○○○ Tax Office submitted a claim for delivery of KRW 4,266,015,690 on November 17, 2005, and on February 13, 2006, the plaintiff submitted a claim statement with the purport of expanding the above claim amount to KRW 1,92,790,000,000 (hereinafter referred to as the "claim statement of this case").

D. On September 1, 2006, a court of execution opened a date of distribution to determine the actual amount of KRW 2,110,137,216, which deducts the cost of execution from the proceeds of sale, and then prepared a distribution schedule with the content that distributes KRW 1,879,650, and KRW 1,108,257,56 to the plaintiff in the first order to the head of ○○○○○○○○○○○○○○ in order to the third order to distribute KRW 1,108,257,566 (hereinafter referred to as “instant distribution schedule”).

2. Summary of the plaintiff's assertion

The plaintiff extended the claim amount to KRW 1,92,7,90,000 through the submission of the claim statement of this case. Thus, the execution court should distribute the claim amount to the plaintiff on the basis of the above expanded claim amount. However, it is unreasonable that the execution court distributed the claim amount to the plaintiff on the basis of only one billion won, which is the claim amount stated in the application form for the auction of this case, and sought to modify the distribution schedule of this case as stated in the

3. Determination

On the other hand, in an auction procedure for the exercise of a security right, in case where an applicant filed an application for auction by stating only a part of the secured claim as the claimed amount in the application amount, barring any other special circumstance, the applicant creditor shall be determined to the extent of the amount stated in the application amount, and thereafter, the applicant creditor shall not be able to expand the claim amount by submitting the bond account statement (see, e.g., Supreme Court Decision 95Da22788, Feb. 28, 1997). According to the basic facts, the amount to be distributed in the auction procedure of this case shall be determined within the limit of one billion won, which is the claim amount stated in the application form for the auction of this case, and the extension of the claim amount by submitting the bond account statement of this case shall not be possible. Thus, the plaintiff's argument premised on the extension of the claim amount by submitting the bond account statement of this case is without merit (the plaintiff asserted that the amount of the claim was erroneously stated in the application form of this case, but there is no evidence to acknowledge it only the principal of this case.

4. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.