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1. The part concerning the claim for cancellation of the registration of seizure among the lawsuits in this case shall be dismissed.
2. The defendant shall pay 223,461,210 won from the plaintiff.
Reasons
1. Facts of recognition;
A. The Defendant issued a disposition of seizure on August 13, 2013, and March 6, 2014 on the land indicated in attached Table 1 (hereinafter “instant land”) owned by the said company on the grounds of the delinquency in national taxes by the SPS Co., Ltd. (hereinafter “SPS”), and (ii) on the land indicated in attached Table 202 and paragraph (1) of the said building (hereinafter “instant building”). At the Defendant’s request, the registration of seizure based on the attachment (hereinafter “registration of the instant seizure”) was completed on August 14, 2013 and March 7, 2014.
B. After that, on May 21, 2014, the Plaintiff agreed to repay on behalf of the Plaintiff the secured debt for the establishment registration of neighboring real estate and the seized debt for the instant seizure registration, which was completed on each of the above real estate, when purchasing the instant building 202 and the instant land from SPS.
C. On May 30, 2014, the head of the Tong-gu Tax Office under the Defendant’s jurisdiction postponed the disposition on default on KRW 217,469,69,690 in total, five (5) delinquent local taxes of SPP 217,469,69 on June 30, 2014. On May 21, 2014, the head of the Dong-gu Tax Office completed the registration of the establishment of a mortgage (hereinafter “instant security provision contract”) under the name of the Plaintiff for security for payment of national taxes against SPP’s national tax liability (260,963,628 won) (hereinafter “instant security”). On May 30, 2014, the head of the Dong-gu Tax Office completed the registration of the establishment of a mortgage under the name of the Defendant (hereinafter “instant establishment of a mortgage”).
After that, on August 20, 2014 and April 27, 2015, the Plaintiff paid KRW 207,444,040, out of the amount of national tax in arrears of SPS, the Defendant cancelled the registration of the instant seizure on August 27, 2014 regarding subparagraph 202 of the instant building and the registration of the establishment of the instant mortgage on April 30, 2015 regarding subparagraph 301 of the instant building.
(e).