Where a person who acquired real estate has failed to pay acquisition tax after the establishment of the right to collateral security, the case holding that the additional tax on the acquisition tax cannot be given priority over the right to collateral security.

The case affirming the judgment of the court below holding that since the date of establishment of each liability to pay additional taxes on acquisition tax including additional taxes and its additional taxes for acquisition tax has passed 30 days since the date of acquisition of the relevant real estate, if the period of voluntary declaration has passed after the date of establishment of the right to collateral security, the additional taxes and their additional taxes cannot take precedence over the claims secured by the right to collateral security.

Article 31 (2) of the former Local Tax Act (amended by Act No. 4856 of Dec. 22, 1994)

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Jong-soo and 1 other, Counsel for plaintiff-appellant)

Busan Bank Co., Ltd. (Attorney Kim Jong-woo, Counsel for defendant-appellee)

Busan High-gu (Attorney Lee Jae-soo, Counsel for defendant-appellee)

Busan High Court Decision 95Na4896 delivered on September 28, 1995

All appeals are dismissed. The costs of appeal are assessed against each appellant.

1. We examine the Plaintiff’s grounds of appeal.

Article 31 (2) 3 of the Local Tax Act (amended by Act No. 4856 of Dec. 22, 1994; hereinafter the same) provides that the date when the tax liability is established shall be interpreted as the date when the property subject to taxation is acquired in the case of acquisition tax by the method of tax return for which the date on which the tax liability is established is determined, as in the case of this case. In accordance with Article 111 (1) of the Local Tax Act and Article 73 (1) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 14878 of Dec. 30, 1995), the acquisition by succession for value shall be deemed to have been acquired on the date of the balance payment under the contract.

In the above purport, the decision of the court below is just in holding that the date of establishment of the acquisition tax liability of this case is the date of the non-party B's establishment of the auction price after being awarded the real estate in order of correction and paid the auction price. The date of establishment of the right to collateral security of this case by the plaintiff was completed the registration of ownership transfer of the real estate of this case after the payment of the auction price, and it is clear that the above non-party completed the registration of ownership transfer after the payment of the auction price, and thus it was made after the payment of the auction price. Thus, the claim secured by the right to collateral security of this case cannot

There is no reason to discuss this issue.

2. We examine the defendant's grounds of appeal.

If a person liable to pay acquisition tax fails to file a voluntary return or pay the acquisition tax within 30 days from the date of acquisition, additional dues equivalent to 5/100 of the delinquent local tax as of the expiration of the payment period, shall be collected by adding the additional dues equivalent to 12/100 of the delinquent local tax to the tax amount calculated under the relevant tax-related Acts, if the person liable to pay acquisition tax fails to file a voluntary return or pay the acquisition tax (Articles 111 and 112 of the Local Tax Act) as the tax amount calculated by adding 20/100 to the tax amount calculated according to the tax base and tax rate prescribed in Articles 111 and 112 of the Local Tax Act (Articles 1(1)-2 and 121(1) of the Local Tax Act), and additional dues shall be collected by adding the additional dues equivalent to 13/100 of the delinquent local tax to the tax amount to prevent delay in the payment of the tax amount by the due date. If the local tax in arrears is not paid by the due date, the additional taxes shall be deemed to require voluntary return or voluntary payment procedure.

In the above purport, the court below's determination that the additional tax and additional dues cannot be given priority to the claims secured by the above right to collateral security since the 30th day after the date the non-party acquired the real estate in this case was passed after the voluntary report period was passed after the 30th day after the date the non-party acquired the real estate in this case. Thus, the court below is justified in holding that the additional tax and additional dues in this case cannot be given priority to the claims secured by the above right to collateral security, and there is no error in the misapprehension of legal principles as to

All arguments are without merit.

3. Therefore, the appeal is dismissed, and the costs of appeal are assessed against each losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Ahn Yong-sik (Presiding Justice)