1. The defendant among the distribution schedule prepared on October 20, 2015 by this Court with respect to A real estate auction in Incheon District Court A.

In full view of the purport of the entire pleadings in Gap evidence 1 through 8, Eul evidence 1-1 to Eul evidence 5-2 (including additional numbers), the facts as shown in the attached sheet can be acknowledged.

According to the proviso of Article 21(1)7 of the Framework Act on National Taxes, Article 22(1) of the same Act, and Article 10-2 of the Enforcement Decree of the same Act, the liability to pay value-added tax on the import of goods is finalized at the time when the head of a customs office files a tax base and tax amount. As such, the statutory due date for determining the priority of secured claims such as mortgage pursuant to Article 35(1)3(a) of the Framework

However, in cases where the government determines or decides the tax base and amount due to the absence of the tax base and amount of tax or errors or omissions in the details of return, etc., the duty to pay taxes shall be determined at the time of determination. As such, the statutory due date for notified tax amount shall be deemed the date of sending the tax notice pursuant to Article 35(1)

(See Supreme Court Decisions 97Da12037 delivered on September 8, 1998, 98Da53646 delivered on January 28, 200, 200, and 2005Da10845 delivered on February 22, 2007, etc.). “The notified tax amount” as referred to in the above legal doctrine refers to the total amount following the re-revision decision as stated in the re-revision resolution of value-added tax (Evidence 1-2 and Evidence 2-2) in this case, and it cannot be deemed that only the increased difference before and after re-revision refers to only the difference. If the logic that only the difference remains, in the case of reduction, it is difficult to refer to the difference, and it is omitted to the error.

Examining the facts acknowledged in light of the aforementioned legal principles, there is an error in the details of the report and the government’s decision on the tax base and tax amount.

The date on which a tax payment notice shall be sent shall be the statutory due date.

Therefore, the statutory date of 2010.