Where the statutory due date for the delinquent tax amount of the mortgaged real estate transferee is lower than the registration date of the creation of the mortgage, the priority of dividends;

A mortgage claim that is preferentially protected against national taxes, etc., shall not be deemed as a loss of the eligibility for protection, even if the establisher transferred the mortgaged real estate to a third party and the transferee was delinquent, to the effect that it is based on the duty to pay the tax on the basis of the relationship with the mortgagee at the time of the relevant mortgage creation.

Article 35 of the Framework Act on National Taxes

2016 Ghana7294 Undue gains

The United States of America A.I.D.

Korea

May 2, 2017

June 13, 2017

1. The defendant shall pay to the plaintiff 14,676,524 won with 5% interest per annum from November 10, 2016 to December 13, 2016, and 15% interest per annum from the next day to the day of full payment.

2. The costs of the lawsuit are assessed against the defendant.

3. Paragraph 1 can be provisionally executed.

The same shall apply to the order of the Gu office.

1. Under the provision of Article 35 (1) 3 of the Framework Act on National Taxes or Article 31 (2) 3 of the former Local Tax Act, claims for mortgage-backed claims that are preferentially protected on national taxes or local taxes are interpreted to be based on the mortgagee's tax liability at the time of establishing the mortgage, based on the relationship with the mortgagee at the time of establishing the mortgage. Even if the mortgagee transferred the mortgaged property to a third party and the transferee was in arrears with national taxes or local taxes, the eligibility for protection is not lost under the current law without any special provision. Thus, the mortgaged real estate is transferred from the mortgagee to a third party and if there is no tax payment order to be collected prior to the above lender, it cannot be collected prior to or after the statutory due date for national taxes or local taxes imposed on the third party who is the transferee (Supreme Court Decision 2004Da51153, Mar. 10, 2005). Therefore, the Defendant's decision to pay dividends to the non-party 28b.