The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. Article 80(1) of the former National Tax Collection Act (amended by Act No. 913, Apr. 4, 2011; hereinafter the same) provides that the head of a tax office shall distribute the proceeds from sale of attached property and the deposit interest thereof, etc. pursuant to the provisions of Article 81. Article 81(1) provides that the money shall be allocated to any of the following national taxes, additional dues, disposition fees for arrears and other claims, and Article 81(3) provides that the money shall be allocated to the following national taxes, additional dues,

In addition, the latter part of Article 83(1) of the former National Tax Collection Act provides that "the subject of distribution shall request the head of a tax office to distribute before preparing a distribution statement."

Examining the contents and purport of the above provisions, the right of real right of lease on a deposit basis is extinguished due to the expiration of the term of existence or termination of the contract to establish a right of lease on a deposit basis, and the right of lease on a deposit basis has the opposing power and the right of lease on a deposit basis.

In principle, it should be viewed as "right to lease on a deposit basis" subject to distribution under Article 81 (1) 3 of the former National Tax Collection Act.

However, if there are special circumstances, such as obtaining unexpected profits from the contrary, due to the cancellation of contract to establish a right to lease on a deposit basis, the buyer is not entitled to receive a distribution even if the buyer takes over the right to lease on a deposit basis and the person having a right to lease on a deposit basis requests the distribution of

(Supreme Court Decision 2012Da60329 Decided December 24, 2014). 2. A.

The judgment below

According to the reasons and the evidence adopted, the following facts are revealed.

(1) When concluding a lease agreement on the instant leased building owned by C with C Co., Ltd. (hereinafter “C”), the Defendant entered into on September 16, 2003 the lease agreement with C Co., Ltd. (hereinafter “C”). From September 2, 2003 to September 1, 2013, the term of the lease agreement is KRW 28,020,000,000 for the instant leased building.