Whether the dividend ranking is legitimate or not;

Tax claims that can be distributed in several auction cases shall be the remainder after deducting the newly added tax claims from the final claim amount for delivery after the date of completion of the request for distribution.

Article 81 of the National Tax Collection Act;

1. Of the distribution schedule prepared on August 31, 2005, the amount of distribution for the defendant (competent: ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ was reduced to KRW 31,182,370, and the amount of distribution for KRW 3,597,974 was corrected to be distributed to the plaintiff.

2. The plaintiff's remaining claims are dismissed.

3. 9/10 of the costs of lawsuit shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

With respect to the case of applying for an auction of the real estate rent of ○○○○○○○○○○○○○○, this Court deleted the dividend amount of KRW 34,780,344 against the Defendant from among the dividend table prepared on August 31, 2005, and corrected that the Plaintiff distributes the dividend amount of KRW 34,780,344 to the Defendant.

1. Basic facts

A. As of December 16, 2004, the Plaintiff has a claim for reimbursement of KRW 589,122,910 against Nonparty ○○○.

B. As of July 18, 2005, the defendant has ① 38,179,150 won of capital gains tax on October 1, 2001 (including additional charges of 14,166,810 won), ② 59,94,900 won of capital gains tax on December 1, 2001 (including additional charges of 21,683,840 won), ③ 1,908,680 won of capital gains tax on June 1, 2002 (including additional charges of 630,90 won), ④ 3,839,210 won of capital gains tax on July 1, 200, including additional charges of 205 (including additional charges of 630,990 won), ④ 1,905,70 won of capital gains tax on July 1, 202 (including additional charges of 5,160 won), 205 won of capital gains tax, additional charges of 20145.7

C. Based on the above taxation claim, the Defendant requested the delivery of 1/2 shares of 00 ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ KRW 1,79 square meters, but was excluded from dividends on April 17, 2003, which was the date of distribution, on the ground that ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○.

D. After the additional dividends were made for the first auction case, the Defendant received dividends of KRW 83,422,930 on November 25, 2004. Accordingly, the Plaintiff filed a lawsuit of demurrer against the Defendant against the distribution of the second auction case under the court 2004Kadan5468, and the judgment became final and conclusive around November 18, 2006, on the ground that the amount equivalent to KRW 83,422,930, which the Defendant received from the above additional dividends in the first auction case among the dividends of KRW 97,50,820 on the second auction case under the distribution schedule of the second auction case was illegal because it constitutes a duplicate dividends, the amount equivalent to KRW 97,50,820 on the Defendant was corrected to KRW 14,07,890 ( KRW 97,50,820, KRW 820-83,429,930).

[Reasons for Recognition] Unsatisfy, Gap's entry in Gap's 1 to 3, Eul's 1 to 3 (including each number), the purport of the whole pleadings

2. The plaintiff's assertion and judgment on this.

A. The plaintiff's assertion

The plaintiff asserts that since the defendant had already received dividends for the first auction procedure due to the same taxation claim and the second auction procedure, 34,780,344 won distributed to the defendant in the third auction procedure is overlapping and thus illegal.

B. Determination

Therefore, according to the following facts: (a) the date of completion of demand for distribution of the third auction case shall be January 5, 2005; (b) the Defendant requested delivery of KRW 119,249,390 on November 26, 2004 to KRW 119,249,390 on capital gains tax; (c) on May 19, 2005, the Defendant requested delivery of KRW 7 capital gains tax again on July 8, 2005; (d) on July 19, 2005; (e) KRW 368,150, KRW 70, KRW 780, KRW 370, KRW 378, KRW 478, KRW 197, KRW 397, KRW 407, KRW 132,546,750 on KRW 279, KRW 370, KRW 570, KRW 297, KRW 3797, KRW 480, KRW 5796, KRW

3. Conclusion

If so, 34,780,344 won in the distribution schedule of the third auction case against the defendant shall be 31,182,370 won, and 0 won in the dividend amount against the plaintiff shall be 3,597,974 won, respectively. Thus, the plaintiff's claim of this case shall be accepted within the above scope of recognition, and the remaining claims shall be dismissed as without any justifiable reason. It is so decided as per Disposition.