As the statutory deadline for taxation claims is more rapid than the date of establishment of the right to collateral security, it is legitimate to preferentially distribute dividends to taxation claims.

As the statutory deadline for taxation claims is more rapid than the date of establishment of the right to collateral security, it is legitimate to preferentially distribute dividends to taxation claims.

Article 35 of the Framework Act on National Taxes

2016 Ghana 6296 Demurrer

OO

Republic of Korea and one other

November 10, 2016

December 15, 2016

1. All of the plaintiff's claims are dismissed.

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

Cheong-gu Office

Of the dividend table prepared by the same court with respect to the auction for the replacement of real estate held by OO directors of the District Court, the dividend amount of the defendant's Republic of Korea and the dividend amount of the defendant's OO directors shall be changed to 0 won, respectively, and the dividend amount of the plaintiff shall be changed to 0 won, and the dividend amount of the plaintiff shall be changed to O directors.

1. Basic facts

(a) Current status of establishment of mortgage rights;

1) AA was inherited from BB on October 10, 2009 and owned four real estate (hereinafter referred to as “real estate”) such as (1) O-O-O-O-O, (2) O-O-O-O-O-O, (3) O-O-O-O-O-O-O, (4) O-O-O-O-O-O-O-O-O-O-O-O-use, (4) O-O-O-O-O-O-owned single-story, etc.

2) At first, the establishment registration of a mortgage was completed over the maximum debt amount of O.O.O. C. CCC in the future. After that, as the maximum debt amount of the establishment registration was continuously increased, the establishment registration of a mortgage was completed over the real estate of CCC in the future. As the maximum debt amount of CCC was additionally increased.O.O. (2), (3), and (4) as the maximum debt amount of the establishment registration was subsequently increased.

3) On O.O.O. on 2015, CCC transferred the secured debt of the right to collateral security established on the real estate as set forth in paragraphs (1), (2), (3), and (4) to the Plaintiff, and completed additional registration with regard to the transfer of collateral security.

(b) Progress and distribution of the auction procedure;

1) The CCC applied for a voluntary auction on real estate owned by AAA(1), (2), (3), and (4) and applied for a voluntary auction, and the Defendants filed a request for the following issuance in the auction procedure. In other words, the head of the OO office affiliated with the Defendant Republic of Korea requested AA to pay the total amount of the capital gains tax and additional charges on O.O.O.O. on the statutory due date, AA had failed to pay the total amount of the capital gains tax and additional charges on O.O.O. on 2013, and the DefendantOO filed a request for the issuance thereof. The statutory due date of AAO was in arrears with the total amount of the local income tax (transfer income) and additional charges on O.O. on 1, 2013.

2) On the second order of the amount to be distributed toO.O.O. (1), the court of auction prepared a distribution schedule that distributes the amount to the Plaintiff, who is the mortgagee of real estate, to the Plaintiff, who is the mortgagee of real estate, to the extent that it distributes the amount to the Plaintiff, who is the mortgagee of real estate, to the extent that it distributes the amount to the Plaintiff, who is the mortgagee of real estate, to the extent that it distributes the amount to the Plaintiff, and to the extent that it distributes the amount to the Plaintiff, who is the mortgagee of real estate, to the extent that it distributes the amount to the Plaintiff.

3) On the date of distribution, the Plaintiff stated an objection against the dividend amount of the Defendant’s dividends to the Republic of Korea and the dividend amount of the Defendant’s OO, and filed a lawsuit of demurrer against the distribution amount on October 2016.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 6, purport of the whole pleadings

2. The assertion and judgment

A. The assertion

The plaintiff asserts that since the imposition of capital gains tax on the defendant's Republic of Korea and the AAA, which served as the basis for the allocation of the dividend of the OO Won to the defendant's Republic of Korea, is erroneous, the above dividend amount against the defendants should be deleted and distributed to the plaintiff.

B. Determination

1) In full view of the evidence employed earlier, Gap evidence, Eul evidence, Eul evidence Nos. 7 through 9, and Eul evidence No. 1, Eul's mother BB sold OO-O's size in the land transaction permission zone to OO-O's O-O's O's O-O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O's O-O's O's O's O's O's O's O's death on O.O. 209, while filing an inheritance tax return on O.O. 2010 including the above O-O's 3O's O's 20.

2) If there are circumstances, the above disposition of capital gains tax against AA is valid unless it is void due to a grave and obvious defect, and the defendant's Republic of Korea is valid.

Even if the above OO-O land was found to have been subject to capital gains tax, except for inherited property, it is difficult to deem that the defect is apparent, and thus, it cannot be deemed null and void as it is impossible (see, e.g., Supreme Court Decision 2000Da24986, Jul. 10, 2001). Since then, the Anti-Corruption and Civil Rights Commission, upon the civil petition for grievance of AA, recommended the head of O-O.O.O.O.O. to make a legitimate tax disposition after a thorough examination of the applicant’s assertion, and it is not different. Thus, it is justifiable to have distributed the above dividends to the defendants who have earlier the statutory due date of taxation claims than the date of establishment of the right to collateral security (2), (3), and (4) as above. The Plaintiff’s assertion is without merit.

3. Conclusion

Thus, the plaintiff's claim is dismissed as it is without merit.