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(영문) 서울고등법원 2018.03.28 2017누63346
종합소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The grounds for admitting and amending the judgment of the court of first instance are as follows. The grounds for admitting and modifying this case are as follows. Except for adding the judgment as to the contents asserted by the plaintiff in the court of first instance to the corresponding part, the reasoning of the judgment is as stated in the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary part] The part of the judgment of the court of first instance, 2 pages 3 of the judgment of the court of first instance, "the registration of transfer has been completed," shall be completed as follows.

On the other hand, on December 9, 2009, the registration of transfer was completed, and on the other hand, the supplementary registration of the pledge made for the instant right to collateral security was deleted. On the other hand, on December 11, 2009, the Switzerland informed the Plaintiff of the assignment of the credit that “the credit held by the Switzerland was transferred to the ston industry (hereinafter “instant credit”).” On the other hand, on the part of the first instance judgment, the following is added to the 12th following the end of the first instance judgment:

5) On September 30, 2009, the Plaintiff lent KRW 1.45 billion to the Switzerland, and set up a pledge on the instant claim.

The loan certificate dated September 30, 2009, which was delivered by the House Switzerland to the Plaintiff, stated as follows: “The right of pledge in the name of the Plaintiff shall be created and provided on the instant collateral security.”

However, Article 361 of the Civil Act provides that "a mortgage shall not be transferred separately from the secured claim and shall not be secured by any other claim," and the plaintiff of the Republic of Korea shall make an additional registration of the establishment of the pledge in accordance with the provisions of Article 348 of the Civil Act on the premise that the pledge has been established for the claim of this case. In full view of the fact that the creditor, who is a person who has been subject to the time when the creditor lends money to the debtor, receives only the secured mortgage as security with the exception of the claim held against the garnishee, is extremely exceptional.

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