Whether the attachment of real estate also affects the additional charges incurred after the change of ownership;

As long as the ownership of the real estate whose statutory due date of the principal tax in arrears has already arrived before the transfer, the statutory due date of the additional dues for the principal tax shall become effective after the transfer of real estate ownership.

Article 47 of the National Tax Collection Act (Effect of Attachment of Real Estate)

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

The Defendant’s refusal to cancel the attachment on September 28, 2006 on 00 ○○○-dong, ○○○○-132 large volume of 738.1m2 against the Plaintiff shall be revoked.

1. Facts of recognition;

A. In order to collect value-added tax of KRW 142,80,000 in total among two cases in arrears, the Defendant: (a) issued an attachment disposition on May 11, 1999 with respect to ○○ District Court’s ○○○○○○○ District Office, ○○○○○○○ Office, ○○○-132 large scale 738.1m2 (hereinafter “instant land”) owned by ○○○○○○○○○ District Office, which received on May 11, 199.

B. On May 11, 1999, the Plaintiff completed a provisional registration of the right to claim transfer of ownership on the land of this case from Lee○○○○○ District Court ○○○ registry office, which was based on a trade promise under the receipt of No. 14068 on May 11, 199, but completed the principal registration on October 21, 2005 on the provisional registration

C. Of the amount of national taxes in this ○○○, the tax items and amount of tax for which statutory due date has arrived before a provisional registration was made in the Plaintiff’s name is KRW 282,030,000 for the aggregate of three items of value-added tax, and the amount of tax for which 382,901,610 won has been paid until August 1, 2007 was first appropriated for the additional amount of tax incurred until the payment was made, and then appropriated in the order of priority in the principal tax as of August 1, 2007, the amount of principal tax of KRW 116,291,490 remains as of August 1, 207

Items of Taxation

Taxation Period

Legal date;

Due Date

Principal Tax

Additional Dues

guidance.

Amount received;

Amount in arrears

Value-added Tax

197.29

May 11, 1999

August 31, 199

95,400,000

73,458,000

168,858,000

95,400,000

73,458,000

Value-added Tax

198.19

May 11, 1999

August 31, 199

47,400,000

36,498,000

83,898,000

47,400,000

36,498,000

Value-added Tax

199.1

April 25, 199

June 30, 199

139,230,000

107,207,100

246,437,100

240,101,610

6,335,490

guidance.

282,030,000

217,163,100

49,193,100

382,901,610

16,291,490

D. On August 31, 2006, the Plaintiff subrogatedly paid KRW 272,030,000 out of the amount of national taxes in arrears of this ○○○ on August 31, 2006, and applied for the cancellation of the attachment of the instant land on the ground that the amount of national taxes in arrears, which takes precedence over the provisional registration of the Plaintiff, was fully paid on September 4, 200

E. As to the Plaintiff’s application for cancellation of attachment, the Defendant had its effect on the amount of delinquent national taxes for which the statutory date has become due prior to the provisional registration under the Plaintiff’s name, and the amount of delinquent local taxes at that time includes national taxes, additional dues, and expenses for disposition on default. Thus, the Defendant issued a disposition of refusal to state the purport of the claim (hereinafter “instant disposition”) on the ground that the unpaid additional dues do not constitute

(Evidence) Evidence Nos. 1, 2, 3, 5, 6, 7-1, 2, and 1 of evidence Nos. 1, 2, 3, 5, 6, 7-1, 7, and 1 of evidence Nos. 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The attachment shall have the effect only on the delinquent amount arising from the amount of tax payable by the former owner until the time the transfer registration of ownership was made in the third party. The attachment shall not have the effect on the delinquent amount arising from the amount of tax payable by the former owner after the transfer registration of ownership was made, and even if the statutory due date of the principal tax arrives before the third party's transfer registration date, the attachment of the additional tax shall be based on the statutory due date of the attachment itself. The principal tax of this 00, which is the cause of the attachment, extinguished all by subrogation payment on August 31, 2006. The principal tax of this 00, which is the cause of the attachment, is the additional tax for the value-added tax, and the statutory due date of the above additional tax is clear to have arrived after the provisional registration was made in the name of the plaintiff. Thus, the disposition of this case is unlawful on a different premise, even though the requirements for the cancellation of attachment under Article 53 (1) 1 of the National Tax Collection Act are satisfied.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) Order of collection of national taxes

If a taxpayer pays a shortage of national taxes in full when there are national taxes in arrears and additional dues and expenses for disposition on default, it shall be collected in the order of disposition on default, additional dues, and national taxes (Article 4 of the National Tax Collection Act). On August 31, 2006, the attachment of 272,030,000 won which the Plaintiff subrogated to pay for the delinquent national taxes in arrears until it reaches that amount, and even if the remainder is appropriated for the principal tax, it remains in a state where the principal tax is not paid as much as the amount stated in the column of the above table. Thus, the attachment of ○○○ National Tax Collection Act to secure the delinquent national taxes still exists.

The plaintiff asserts that the additional dues should be appropriated first in the principal tax because it is paid by proxy in the statement of payment that the additional dues should be appropriated for the principal tax at the time of vicarious payment. However, according to the provisions of Article 4 of the National Tax Collection Act, if there are additional dues, the additional dues should be appropriated prior to the principal tax. In addition, according to the provisions of Articles 476 through 479 of the Civil Act, if there are several debts for which the debtor's designated appropriation of payment is identical, it may hinder the debtor from performing one of the obligations. The expenses, interest, and the principal are required to be appropriated in the order of payment in accordance with Article 479 of the Civil Act. If there is one obligation, the additional dues on national taxes should be appropriated in the order of expenses, interest, and the principal. The additional dues on national taxes have the nature of legal interest as a delay in the payment deadline. Thus, if there is a national tax in arrears, the additional dues should be appropriated first in the principal tax, and it can not be appropriated first in the principal tax.

According to the above legal principles, even if the Plaintiff paid 272,030,000 won on August 31, 2006 by subrogation among the national taxes in arrears by Lee○○ on August 31, 2006, since the above amount was appropriated from additional dues and the principal tax amount of KRW 116,291,490 still remains, the Plaintiff’s assertion that the requirements for cancellation of attachment are satisfied due to the above subrogated payment is without merit.

(2) The statutory due date and effect of seizure of the additional dues

Even if the Plaintiff’s subrogated payment for domestic affairs was appropriated first to the principal tax and the principal tax liability was extinguished due to such designation, the attachment as a disposition for arrears for national taxes shall also have its effect on the delinquent amount of the national taxes for which the statutory due date under Article 35(1) of the Framework Act on National Taxes has arrived before the ownership of the attached property is transferred (Article 47(2) of the National Tax Collection Act), and the delinquent amount for national taxes refers to the delinquent national taxes, additional dues, and disposition fees for arrears (Article 3(1) of the National Tax Collection Act). As long as the ownership of the attached real estate has already arrived before the ownership of the attached real estate is transferred, the attachment shall have its effect not only on the principal tax but also on the additional dues and disposition fees for arrears that have already occurred after the statutory due date for the principal tax is due after the transfer of the ownership of the attached real estate. Thus, the Plaintiff’

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

Relevant statutes

National Tax Collection Act

Article 3 (Definitions)

(1) For the purpose of this Act, the term “delinquent” means a taxpayer who has failed to pay national taxes by the payment deadline, and the term “amount in arrears” means a taxpayer including national taxes, additional dues and disposition fees for arrears.

(2) In addition to paragraph (1), definitions of the terms used in this Act shall be governed by the Framework Act on National Taxes.

Article 4 (Order of Collection) The order of collection of national taxes, additional dues and expenses for disposition on default shall be as follows:

1. Expenses for disposition on default;

2. Additional dues.

3. National taxes.

Article 47 (Effect of Seizing Real Estate, etc.)

(1) The attachment under Article 45 or 46 shall enter into force upon completion of its registration or register.

(2) The attachment under paragraph (1) shall also have its effect on the delinquent amount of the national taxes the legal due date of which comes before the ownership of the attached property is transferred under Article 35 (1) of the Framework Act on National Taxes.

Article 53 (Requirements for Release of Attachment)

(1) The director of the tax office shall release the attachment in cases falling under any of the following subparagraphs:

1. When the attachment is no longer needed because of payment, appropriation, suspension of public auction, cancellation of the imposition, and other reasons; and