Whether the statutory date and the person holding the right to create the collateral security are priority;

If the registration of the establishment of a mortgage was cancelled to simply reduce the maximum debt amount and the mortgage was again created, the effect of the establishment of the first mortgage is not recognized, and the initial disposition allocated according to the dividend order established in the registry at the time of dividend shall be legitimate.

Article 35 of the Framework Act on National Taxes

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked.

1. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of 26,746,618 won against the defendant and the distribution amount of 23,802,427 won against the plaintiff to distribute 50,549,045 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007.

2. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 27,953,426 won against the defendant and the distribution amount of 77,706,212 won against the plaintiff shall be distributed to the plaintiff 105,659,638 won, among the distribution schedule prepared by the above court on March 29, 2007, ○○ court ○○○○○ branch 2006,706,212 won;

3. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of KRW 54,872,292 against the defendant in relation to the case of an application for auction of real estate rent in ○○ Court ○○○○○○○○ Branch 2006, 7711, and distribution of KRW 48,832,106 to the plaintiff as dividends of KRW 103,704,398;

4. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 26,748,703 won against the defendant and the distribution amount of 23,804,282 won against the plaintiff to distribute the amount of 50,552 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007, regarding the case of ○○ court ○○○○○ branch 2006, 7728, the case of applying

5. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 27,267,652 won against the defendant and the distribution amount of 24,266,107 won against the plaintiff to distribute the amount of 51,53,759 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007, ○○ court ○○○○○ branch 2006, 7735.

6. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 27,787,896 won against the defendant and the distribution amount of 24,729,083 won against the plaintiff to distribute the amount of 52,516,979 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007, in regard to the case of ○○ Court ○○○○○○ Branch 2006,742

7. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 27,818,060 won against the defendant and the distribution amount of 24,75,927 won against the plaintiff to distribute the amount of 52,573,987 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007, regarding the case of ○○ court ○○○○○ Branch 2006, 7759.

8. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 27,795,176 won against the defendant and the distribution amount of 24,735,563 won against the plaintiff to distribute the amount of 52,530,739 won to the plaintiff among the distribution schedule prepared by the above court on March 29, 2007;

9. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 25,475,111 won against the defendant and the distribution amount of 22,670,883 won against the plaintiff to distribute the amount of 48,145,94 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007, ○○ court ○○○○○ branch 2006, 7780 won.

10. ○○법원 ○○지원 2006티걍7797호 부동산임의경매신청사건에 관하여 위 법원이 2007. 3. 29. 작성한 배당표 중 피고에 대한 배당액 26,863,124원을 삭제하고 원고에 대한 배당액 23,906,108원을 50,769,232원을 배당하는 것으로 경정하고,

11. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 26,057,988 won against the defendant and the distribution amount of 23,189,59 won against the plaintiff to distribute the amount of 49,247,587 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007, regarding the case of ○○ court ○○○○○ Branch 2006, 7803 real estate auction

12. Of the distribution schedule prepared by the above court on March 29, 2007, the deletion of the amount of 26,276,128 won against the defendant and the distribution amount of 23,383,727 won against the plaintiff to distribute 49,659,85 won to the plaintiff, among the distribution schedule prepared by the above court on March 29, 2007, ○○ court ○○○○○ branch 2006, 7810.

13. Of the dividend table prepared by the above court on March 29, 2007, the deletion of KRW 53,761,466 against the defendant in relation to the case of an application for auction of real estate rent, ○○ court ○○○○○○ Branch 2006, 7827, and the distribution amount of KRW 47,843,554 against the plaintiff shall be corrected to distribute KRW 101,605,020 to the plaintiff.

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus, citing it as it is by the main text of Article 420 of the Civil Procedure

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.