Seoul High Court 2012Na57523 (Seoul High Court 2013.03.15)

(A) The Plaintiff cannot be deemed to have completed the provisional registration of the instant real estate based on the loan claim.

(Summary) The Plaintiff’s assertion that the Plaintiff has a right to preferential repayment than the Defendants is without merit, since it is difficult to view that the Plaintiff had a loan claim against the owner prior to the auction of the instant real estate or completed provisional registration on the instant real estate as security.

Article 35 of the Framework Act on National Taxes

2013Da203710 Return of Unjust Enrichment

Kim Jong-soo

Three Overseas of the Republic of Korea

Seoul High Court Decision 2012Na57523 Decided March 15, 2013

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal by appellant were examined, but their arguments on the grounds of appeal by appellant are deemed to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and all of the appeals are dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final