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(영문) 부산지방법원 2015. 09. 16. 선고 2014가합15654 판결
전세권, 질권 또는 저당권에 의하여 담보된 채권은 국세나 지방세에 우선하는 경우 등을 제외하고는 다른 공과금이나 그 밖의 채권에 우선함[일부국패]
Title

The claims secured by the right of lease on a deposit basis, the pledge right or the mortgage shall take precedence over other public imposts or other claims except in cases where national taxes or local taxes

Summary

It is insufficient to recognize that the claim corresponding to the portion not secured by each of the instant claims among the claims for reimbursement constituted a case where the Defendants takes priority over the amount of tax requested by the Defendants, and there is no other sufficient evidence to acknowledge it.

Related statutes

Article 35 of the Framework Act on National Taxes

Cases

2014 Gohap15654 Demurrer against distribution

Plaintiff

AA

Defendant

Republic of Korea 1

Conclusion of Pleadings

September 2, 2015

Imposition of Judgment

September 16, 2015

Text

1. 부산지방법원 2011타경 부동산강제경매[2012타경0000(중복)] 사건에 관하여 위 법원이 2014. 11. 13. 작성한 배당표 중 피고 부산광역시 부산진구에 대한 배당액107,140,910원을 92,256,405원으로, 피고 대한민국에 대한 배당액 24,921,460원을4,004,450원으로, 선정자 QQQ에 대한 배당액 365,455,548원을 379,836,188원으로,원고(선정당사자)에 대한 배당액 243,637,032원을 253,549,420원으로, 선정자 WWW에 대한 배당액 243,637,032원을 253,501,449원으로, 선정자 리케RRR, EEE에 대한 각 배당액 20,303,086원을 21,125,121원으로 각 경정한다.

2. The remaining claims against the Defendants by the Plaintiff (Appointed Party) and the designated parties are dismissed.

3. Of the litigation costs, the portion arising between the Plaintiff (Appointed) and the appointed party and the Defendant Busan Busan District shall be five minutes, and the remainder shall be borne by the Plaintiff (Appointed Party) and the appointed party, and the Busan District of Busan, Busan, and the part arising between the Plaintiff (Appointed Party) and the Defendant and the Defendant shall be five minutes, and the remainder shall be borne by the Plaintiff (Appointed Party) and the appointed party, and the Republic of Korea respectively.

Cheong-gu Office

부산지방법원 2011타경 부동산강제경매[2012타경0000(중복)] 사건에 관하여 위 법원이2014. 11. 13. 작성한 배당표 중 피고 부산광역시 부산진구에 대한 배당액 107,140,910원을 377,118원으로, 피고 대한민국에 대한 배당액 24,921,460원을 0원으로, 선정자 WWW에 대한 배당액 243,637,032원을 279,393,095원으로, 원고(선정당사자, 이하 '원고'라 한다) AAA에 대한 배당액 243,637,032원을 279,971,248원으로, 선정자 QQQ에대한 배당액 365,455,548원을 419,091,177원으로, 선정자 리케RRR, EEE에 대한 배당액 20,303,086원을 23,282,758원으로 각 경정한다.

Reasons

1. Basic facts

(a) The relationship between the parties;

1) The plaintiff and the designated parties are creditors of PPP, Busan, Busan, and T 158-6

YY Bank Co., Ltd. (hereinafter referred to as "each land of this case") with respect to the Busan District Court 7m2, Busan District Court 187-1m2,375m2 and Busan District TT 187-2m2, 1875m2 (hereinafter referred to as "each land of this case"), YY Bank Co., Ltd. (the above bank was merged with the UU Bank Co., Ltd. and changed its trade name to the OO Bank as of the date of the merger; hereinafter referred to as "OO Bank" in the name of the bank prior to the merger, the bank prior to the change of trade name, and the current bank; hereinafter referred to as "OO Bank"), the Busan District Court 00m2 received on November 2, 1979 (the above 187-1, 202m2) and the Busan District Court 000m200 on June 17, 1981 (the above 200m27/37 shares of each land of this case).

2) Defendant Busan Busan Metropolitan City is the statutory date from June 21, 2006 to August 16, 2011.

Property tax; Defendant Republic of Korea filed a claim for the issuance of the compulsory auction of this case on the basis of the comprehensive real estate tax with the payment deadline from December 15, 2007 to January 15, 2014.

B. Claims for indemnity against PPP Co., Ltd. by the Plaintiff and the designated parties

1. QQQ, AAA, WWW, SSS, DDD, EEE에게,

가. FFF 주식회사, 주식회사 PPP는 연대하여 아래 표 ③란 기재 각 해당 금원 및 그중 같은 표 ①란 기재 해당 금원에 대하여는 1995. 8. 28.부터 2006. 2. 28.까지 연 5%의,그 다음날부터 갚는 날까지 연 20%의, 그 중 아래 표 ②란 기재 해당 금원에 대하여는1999. 6. 8.부터, QQQ에 대한 106,786,363원, AAA, WWW에 대한 각 71,190,909원, SSS에 대한 17,797,727원, DDD, EEE에 대한 각 5,932,575원에 대하여는 2006. 2. 28.까지, QQQ에 대한 127,233원, AAA, WWW에 대한 각 84,822원, SSS에 대한21,206원, DDD, EEE에 대한 각 7,069원에 대하여는 2009. 4. 6.까지 각 연 5%의, 각그 다음날부터 갚는 날까지 연 20%의 각 비율에 의한 금원을,

B. The GGG Co., Ltd is jointly and severally with the FF Co., Ltd. and the PPP Co., Ltd.:

1) PP, FF, and GG Co., Ltd. (hereinafter collectively referred to as “three companies”) performed the obligations to the OO bank of three companies, according to the void will document of the network HH, the founder of the PP group, with the inherited property to be reverted to the Plaintiff and the designated parties, who are the deceased HH’s successors.

2) 이에 원고 및 선정자들은 3개 회사 및 OOO은행을 상대로 구상금 등 청구소송을 제기하여 2009. 5. 22. 서울고등법원으로부터 '3개 회사는 연대하여 원고 및 선정자들에게 금원을 지급하고, OOO은행은 원고 및 선정자들에게 이 사건 각 근저당권의 일부이전등기절차를 이행하라'는 일부 승소판결을 선고받았는데(서울고등법원 2009. 5.22. 선고 2008나52453 판결), 위 판결은 2009. 9. 24. 확정되었다. 위 판결 중 원고 및 선정자들에 해당하는 주문의 내용은 다음과 같다(위 판결에 기한 원고 및 선정자들의 주식회사 PPP에 대한 채권을 이하에서 '이 사건 구상금채권'이라 한다). 금원 중 아래 표 ④란 기재 해당 금원 및 이에 대한 1995. 8. 28.부터, QQQ에 대한3,874,196원에 대하여는 2008. 3. 19.까지, 나머지 359,085,187원에 대하여는 2009. 5. 22.까지, AAA, WWW, SSS, DDD, EEE에 관하여는 2008. 3. 19.까지 각 연 5%의,각 그 다음날부터 갚는 날까지 연 20%의 각 비율에 의한 금원을 각 지급하라.

Plaintiff Nos. (Inheritance Shares)

Defendant

FF, PP4

GG

(Fed land)

and buildings

by sale

Defendant out of money

GGGian

discharge of obligations

Part)

Jinay

(1) Long-term land and exclusive land;

Part of Sale of Building

(3) Total amount

(2) Mocheon-dong land:

Part of Sale

1 QQQ(18/132)

(1) 371,959,383 won

478,872,979 Won 362,959,383

(2) 106,913,596 won

2A (12/132)

(1) 247,972,922 won

319,248,653 Won 241,972,922

(2) 71,275,731 won

W 3W (12/132)

(1) 247,972,922 won

319,248,653 Won 241,972,922

(2) 71,275,731 won

4 JJ (12/132)

(1) 245,390,124 won

316,581,03 239,390,124 won

Jeon Dong-dong Building

corporation.

GGGian

discharge of obligations

Part I Exclusion

(2) 71,190,909 won

5 SS (3/132)

(1) 61,93,230 won

79,812,163 Won 60,493,230

(2) 17,818,933 won

6DD (1/132)

(1) 20,664,410 won

26,604,054 Won 20,164,410

(2) 5,939,644 won

7 EE (1/132)

(1) 20,664,410 won

26,604,054 Won 20,164,410

(2) 5,939,644 won

Details of claims;

Appointeds

QQQ

478,872,979 won

(The amount of reimbursement on each of the claims secured by the right to collateral of this case)

Payment Claim by Subrogation of Mortgage

478,872,979 won and interest executive claim

362,959,383 won and interest executory claims

Plaintiff

319,248,653 won

(The amount of reimbursement on each of the claims secured by the right to collateral of this case)

Payment Claim by Subrogation of Mortgage

319,248,653 won and interest executory power claim

241,972,922 Won and interest executive claim

7,303,121 The final decision on the amount of litigation costs with executory power

Appointeds

WW

319,248,653 won

(The amount of reimbursement on each of the claims secured by the right to collateral of this case)

Payment Claim by Subrogation of Mortgage

319,248,653 won and interest executory power claim

241,972,922 Won and interest executive claim

Appointeds

LiberRR

26,604,054 won

(The amount of reimbursement on each of the claims secured by the right to collateral of this case)

Payment Claim by Subrogation of Mortgage

26,604,054 won and interest executive claim

20,164,410 won and interest executory power claim

2. 주식회사 OOO은행은 원고들(QQQ, AAA, WWW, JJJ, SSS, DDD, EEE)에게이 사건 각 근저당권에 대하여 위 표 ③란 기재 각 해당금원을 변제액으로 하여 각 1995.8. 28. 및 1999. 6. 8. 피담보채권의 일부 대위변제를 원인으로 한 근저당권일부이전등기절차를 이행하라.

C. Report of claim and preparation of a distribution schedule in the compulsory auction of this case

1) In the instant compulsory auction, the Plaintiff and the designated parties reported the claim as follows.

Distribution order of the maximum debt amount)

Defendant

Busan Metropolitan City

Busan Jin-gu

137,737,400 Won 107,140,910 Won 107,140,910

1. [Attachment holder]

A person entitled to issue (relevant tax)

Defendant

Korea 29,196,650 won 24,921,460 won 24,921,460 won

1. [Attachment holder]

A person entitled to issue (relevant tax)

JJ 316,581,033 Won 316,581,033 Won 241,601,218 Won 2 (mortgaged mortgagee)

선정자 QQQ 478,872,979원 478,872,979원 365,455,548원 2 (근저당권자)

Plaintiff

319,248,653 won 319,248,653 won 243,637,032 won (mortgaged mortgagee) 2

WW 319,248,653 won 319,248,653 won 243,637,032 won (mortgaged mortgagee) 2

Selected 26,604,054 won 26,604,054 won 20,303,086 won 2 (mortgaged mortgagee)

Selection EE 26,604,054 Won 26,604,054 Won 20,303,086 Won 2 (Deficial mortgagee)

Joints 1,266,99,372

Appointeds

EE

26,604,054 won

(The amount of reimbursement on each of the claims secured by the right to collateral of this case)

Payment Claim by Subrogation of Mortgage

26,604,054 won and interest executive claim

20,164,410 won and interest executory power claim

2) As to the amount of KRW 1,266,99,372 to be actually distributed at the compulsory auction of this case as follows:

The distribution schedule (hereinafter referred to as the "distribution schedule of this case") was prepared.

3) The Plaintiff and the designated parties are present on the date of distribution on November 13, 2014 and distributed to the Defendants on the date of distribution.

On November 19, 2014, the total amount of the objection was stated, and the objection was filed on November 19, 2014.

C. The plaintiff, the designated parties, and the defendants are as follows in the auction case of the joint security of the object of the compulsory auction (hereinafter "other auction case") during the course of the lawsuit of demurrer against the distribution against the plaintiff, the designated parties, and other cases against the defendants.

201Truscis 000 [2013Truscis 000 (Duals)]

(Date of Distribution January 27, 2015)

201 Other Doz. 14744

(Date of Distribution April 16, 2015)

Distribution rankings of dividends shall be the priority for dividends;

Defendant

Busan Metropolitan City

Busan Jin-gu

45,480,995 Won 3 (Person entitled to issuance)

Defendant

Republic of Korea 25,192,200 won 4 (Person of Attachment)

선정자 QQQ 47,922,013원 1(근저당권자) 65,495,417원 1(근저당권자)

Plaintiff

10,000,000 KRW 10 65,611,621 (beneficiary of a collateral security)

WW 31,948,009 won 1 (Remortgaged mortgagee) 43,663,612 won 1 (Remortgaged mortgagee)

Appointeds

LiberRR

2,662,34 won 1 3,638,634 won 1 (mortgaged mortgagee)

Selection EE 2,662,34 won 1 (remortgaged mortgagee) 3,638,634 won 1 (remortgaged mortgagee)

was received as the party.

[Ground for Recognition] Unsatisfy, Gap evidence 1 to 3 (which has a serial number) shall include each number;

Each entry and the purport of the whole pleadings; hereinafter the same shall apply)

2. The parties' assertion

A. The plaintiff's assertion

1) The part concerning the defendant Busan Metropolitan City Busan High-gu

A) In the compulsory auction of this case, the defendant Busan Busan Busan District was distributed in the first order on the ground that the claim of the defendant Busan District constitutes the pertinent tax. However, each part of this case is divided.

Article 99 (1) of the Framework Act on Local Taxes, which is the priority provision of the pertinent tax at the time of the establishment of mortgage, did not exist. Therefore, Defendant Busan Busan Metropolitan City's claim cannot be considered first as the secured claim of each of the instant mortgages.

B) Defendant Busan Busan District calculated land tax on each of the instant lands on the premise that the entire land of this case is owned by PPP Co., Ltd. However, each of the instant lands was calculated.

Since only 54/132 shares are owned by PPP, the taxation by Defendant Busan Busan Busan District is excessive.

C) The amount of the claim in the Busan Busan Busan District, which was duly calculated, is KRW 56,347,118. The amount of the claim in the other auction case is KRW 45,480,995, which was duly calculated, is limited to KRW 10,866,123 ( KRW 56,347,118, KRW 45,480,995), and thus, the amount of the claim that can be claimed in the compulsory auction of this case is limited to KRW 10,86,123 ( KRW 56,347,118, KRW 45,480,95). The claim in the Busan Busan Busan District shall be distributed in

2) Part on Defendant’s Republic of Korea

A) In the compulsory auction of this case, Defendant Republic of Korea received dividends in the first order on the ground that Defendant Republic of Korea’s claims constituted the pertinent tax. However, since no comprehensive real estate holding tax was established at the time of establishment of each of the instant collective security claims, Defendant Republic of Korea’s claims are subject to

No priority shall be given to secured claims.

B) Defendant Republic of Korea calculated comprehensive real estate holding tax on each of the instant lands on the premise that the entire land of this case is owned by the PPP. However, since only 54/132 shares out of each of the instant lands are owned by the PP, Defendant Republic of Korea’s taxation disposition is excessive.

C) The amount of the Defendant Republic of Korea’s claim duly calculated is KRW 11,94,084. The amount of the claim is KRW 25,192,200 in other auction cases, and the amount of the claim is satisfied for the total amount of the claim duly calculated, and thus, it cannot be paid out of the compulsory auction of this case.

B. Summary of the defendants' assertion

1) In the compulsory auction of this case, the part on which the Defendants’ tax claims were distributed prior to the secured claims of each of the instant collateral security claims is unfair. However, since the Plaintiff, the designated parties, and the Defendants received dividends in other auction cases, the distribution schedule should be prepared by reflecting the details.

3) Meanwhile, the Defendants’ taxation disposition is reasonable, and the Defendants’ claims should be distributed in preference rather than the Plaintiffs’ claims corresponding to the portion not secured by each of the instant collateral security claims with tax claims.

3. Determination

A. Of the claim for reimbursement of this case, the portion that is not the claim secured by each of the instant mortgage claims constitutes a non-claimable claim.

According to Article 35(1) of the Framework Act on National Taxes and Article 99(1) of the Framework Act on Local Taxes as to whether the claims of the Plaintiff and the Defendants shall be distributed in the same order, if the fact that the establishment of the right of lease on a deposit basis, the right of pledge, or the right of pledge has been registered before the statutory due date is proved as prescribed by Presidential Decree, the claims secured by the right of lease on a deposit basis, the right of pledge, or the right of pledge shall take precedence over other public charges or other claims except in cases where national taxes or local taxes take precedence over the national taxes or local taxes. The evidence submitted by the Plaintiff alone is insufficient to recognize that the claims corresponding to the portion not secured by the right of lease on

Rather, the Defendants’ tax claims should be distributed in preference to the claims of the Plaintiff and the designated parties in accordance with the Framework Act on National Taxes and the Framework Act on Local Taxes, so this part of the Plaintiff’s assertion

B. Whether the Defendants’ tax claims are excessively calculated

As long as a taxation disposition cannot be deemed null and void as a matter of course, even if there exists an unlawful ground for revocation of the taxation disposition, such taxation disposition is valid until it is lawfully revoked by the process of administrative action or by the executory power (see Supreme Court Decision 9Da20179, Aug. 20, 199). Thus, in a civil procedure, the validity of such taxation disposition cannot be denied (see Supreme Court Decision 99Da20179, Aug. 20, 199). In order to make the administrative disposition null and void as a matter of course, the disposition is unlawful, as well as the defect must be important and apparent, and the apparent defect means that it clearly shows that the administrative disposition itself is defective (see Supreme Court Decision 91Da26690, Oct. 22, 191).

However, the evidence submitted by the Plaintiff alone is insufficient to recognize that there is a serious defect in the above taxation disposition and its defect is evident, and there is no other evidence to acknowledge that the taxation disposition has been revoked or that it is void as a matter of course. Thus, the Plaintiff’s assertion on this part is without merit.

C. Whether the Defendants received dividends in other auction cases constitutes grounds for objection

In a lawsuit of demurrer against distribution, the Plaintiff may assert a ground for objection that occurred after the date of distribution and until the date of closing argument in the fact-finding court. As such, even in a case where the remaining amount of claims by a creditor of provisional seizure has become insufficient to the amount of claims for provisional seizure due to partial extinguishment of claims by reason of repayment, etc. during the lawsuit of demurrer against distribution after the date of distribution, this may be asserted as a ground for objection (see Supreme Court Decision 2007Da27427, Aug. 23, 2007). In a case where the amount of claims claimed by the Defendants during the lawsuit of demurrer against distribution has been reduced due to partial extinguishment of claims by having been distributed from other

The facts that the Defendants received dividends in other auction cases are as stated in the facts. In light of the illegality, 25,192,200 won out of the claim 137,737,400 won of the Defendant Busan District and the claim 29,196,650 won of the Defendant Republic of Korea’s claim 137,480 won, and 25,192,200 won out of the claim 29,196,650 won of the Defendant Republic of Korea’s claim were extinguished due to the dividends of April 16, 2015 (144), so the distribution schedule of this case against the Defendant Busan District.

Gu Sector

(1) Each of the instant mortgages

The amount of secured claims;

(201 Doz. 15242

[2013Truz. 3199 (Duals)]

(3) Other 201 Doz.1474

(4) Each of the instant cases

Balance of the right to collateral security

The amount of secured claims;

선정자 QQQ 478,872,979 47,922,013 65,495,417 365,455,549

Plaintiff

319,248,653 10,00,000 65,611,621 243,637,032

WW 319,248,653 31,948,009 43,663,612 243,637,032

Appointeds

LiberRR

26,604,054 2,662,334 3,638,634 20,303,086

Selection EE 26,604,054 2,662,334 3,638,634 20,303,086

Of the amount of KRW 107,140,910, the part of KRW 14,884,505 ( KRW 107,140,910 - KRW 92,256,405) and the part of KRW 20,917,010 ( KRW 24,921,460 - KRW 4,004,450) out of the amount of dividends for the defendant's Republic of Korea is unreasonable. Accordingly, this part of the plaintiff's assertion is with merit.

(d) Preparation of distribution schedule;

1) Ultimately, in other auction cases, the Plaintiff and the designated parties partly set out the amount of secured claims based on each of the instant collateral security claims, and the Defendants received dividends based on the amount of tax claims as set out in the facts based on the underlying facts. Therefore, KRW 35,801,515, which shall be additionally distributed in the compulsory auction of the instant case, are the Plaintiff and the Plaintiff.

The amount of each of the instant secured claims by the designated parties should be distributed in the order of distributing distributed dividends on the remaining claims of the Defendants from the Minister of Agriculture, Forestry and Fisheries, dividends on the remaining claims of the Defendants from the Minister of Agriculture, Forestry and Fisheries, the plaintiff and the designated parties.

2) The fact that the amount of the secured claim and the amount distributed to the plaintiff and the designated parties in the case of other auction cases of each of the instant collateral security claims is as shown in the following table. The amount of the secured claim remaining after each of the instant collateral security claims by the plaintiff and the designated parties in the compulsory auction of the instant case is as listed in the following table 4.

(2) The amount of tax to be paid in Nam, 14743, 201.

Defendant

Busan High-gu Busan High-gu 137,737,400 won 45,480,995 won 92,256,405

Defendant

Korea 29,196,650 won 25,192,200 won 4,004,450

(1) Principal (2) Interest from November 13, 2014

3. The case

Amount of indemnity claim (2014)

11.13.

(4) Each of the instant cases

Pursuant to the collective security

The plaintiffs paid dividends

Limitation on Amount

Other cases of this case

Amount of indemnity claim amount

Appointeds

QQQ

371,959,383

195,406,059

From August 28, 1995 to February 28, 2006, 5% per annum

2,554,739,692

(1) Principal

841,832,362

+B Interest

1,712,907,330)

2,189,284,143

647,718,859

(20% per annum from March 1, 2006 to November 13, 2014)

3) The following table and the amount distributed by the Defendants in the tax claim amount of the Defendants and other auction cases:

The same is true. The Defendants’ remaining tax credits are as stated in the following table 3.

4) From the amount of actual distribution of the compulsory auction of this case, 241,601,218 won is the amount of dividends to JJ. - The amount of the secured debt remaining after the instant mortgage by the Plaintiff and the designated parties and the amount of the remaining taxes of the Defendants are 35,801,514 won (=1,26,99,372 won - 241,601,601,218 - 365,45,549 - 243,637,032 won - 243,637,632 won - 20,303,06 won - 20,303,030,086 won - 20,303,256,256,405 won - 4,504,450 won).

5) The amount of claim for indemnity of this case as of November 13, 2014, the date of distribution of the compulsory auction of this case

From the amount of indemnity claim of this case, the remainder of the amount limited to which the plaintiffs received dividends according to each of the above collective security rights is as follows.

106,913,596

106,786,363

35,927,035

From June 8, 1999 to February 28, 2006, 5% per annum.

185,954,554

(20% from March 1, 2006 to November 13, 2014)

127,233

62,535

From June 8, 1999 to April 6, 2009, 5% per annum

142,640

(20% per annum from April 7, 2009 to November 13, 2014)

362,959,383

3,874,196

2,433,016

From August 28, 1995 to March 19, 2008, 5% per annum

5,156,395

(20% from March 20, 2008 to November 13, 2014)

359,085,187

246,588,224

From August 28, 1995 to May 22, 2009)

393,518,013

(20% per annum from May 23, 2009 to November 13, 2014)

Plaintiff

247,972,922

130,270,706

From August 28, 1995 to February 28, 2006, 5% per annum

1,752,682,145

(1) Principal

568,524,696

+B Interest

1,184,157,449)

1,509,045,113

431,812,573

(20% per annum from March 1, 2006 to November 13, 2014)

71,275,731

71,190,909

23,951,352

From June 8, 1999 to February 28, 2006, 5% per annum.

123,969,703

(20% from March 1, 2006 to November 13, 2014)

84,822

41,690

From June 8, 1999 to April 6, 2009, 5% per annum

95,093

(20% per annum from April 7, 2009 to November 13, 2014)

241,972,922

151,960,317

From August 28, 1995 to March 19, 2008, 5% per annum

322,056,015

(20% from March 20, 2008 to November 13, 2014)

7,303,121 -

- 15 -

Appointeds

WW

247,972,922

130,270,706

From August 28, 1995 to February 28, 2006, 5% per annum

1,745,379,024

(1) Principal

561,221,575

+B Interest

1,184,157,449)

1,501,741,992

431,812,573

(20% per annum from March 1, 2006 to November 13, 2014)

71,275,731

71,190,909

23,951,352

From June 8, 1999 to February 28, 2006, 5% per annum.

123,969,703

(20% from March 1, 2006 to November 13, 2014)

84,822

41,690

From June 8, 1999 to April 6, 2009, 5% per annum

95,093

(20% per annum from April 7, 2009 to November 13, 2014)

241,972,922

151,960,317

From August 28, 1995 to March 19, 2008, 5% per annum

322,056,015

(20% from March 20, 2008 to November 13, 2014)

Appointeds

Liburine

United States of America

-

Appointeds

EE

20,664,410

10,855,892

From August 28, 1995 to February 28, 2006, 5% per annum

145,448,247

(ⅰ) Principal 46,768,464

+B Interest

98,679,783)

125,145,161

35,984,380

(20% per annum from March 1, 2006 to November 13, 2014)

5,939,644

5,932,575

1,995,945

From June 8, 1999 to February 28, 2006, 5% per annum.

10,330,807

(20% from March 1, 2006 to November 13, 2014)

7,069

3,474

From June 8, 1999 to April 6, 2009, 5% per annum

7,925

(20% per annum from April 7, 2009 to November 13, 2014)

20,164,410

12,663,359

From August 28, 1995 to March 19, 2008, 5% per annum

26,838,001

(20% from March 20, 2008 to November 13, 2014)

6) The interest accrued on the date of distribution as an interest claim on the interest claim entered in the invoice submitted by the deadline for the completion of the demand for distribution may be included in the distribution. However, there is no room to include the interest accrued after the date of distribution in the distribution (see Supreme Court Decision 2009Da70555, Jul. 14, 201). The amount of the claim for reimbursement of this case’s amount of the claim for reimbursement of this case’s amount limited to the amount

Gu Sector

Pursuant to each of the instant mortgages

Limitation on the amount distributed to the plaintiffs

The remaining amount of indemnity claim of this case

Amount of dividends to be increased;

Appointeds

QQQ

2,189,284,143 14,380,640

(2,189,284,143/5,450,361,570 】

35,801,514)

Plaintiff

1,509,045,113 9,912,388

(1,509,045,113/5,450,361,570 】

35,801,514)

WW 1,501,741,992 9,864,417

(1,501,741,92/5,450,361,570 】

35,801,514)

Appointeds

LiberRR

125,145,161 822,035

(125,145,161/5,450,361,570 】

35,801,514)

Selected EE 125,145,161 822,035

(125,145,161/5,450,361,570 】

35,801,514)

Joints 5,450,361,570 35,801,514

The distribution of 35,801,514 won, which is the remaining dividend amount in accordance with the remaining amount (e.g., the list 4), shall be as follows (e., the distribution process).

7) Sub-committee

따라서 부산지방법원 2011타경 부동산강제경매[2012타경0000(중복)] 사건에 관하여위 법원이 2014. 11. 13. 작성한 배당표 중 피고 부산광역시 부산진구에 대한 배당액107,140,910원을 92,256,405원으로, 피고 대한민국에 대한 배당액 24,921,460원을4,004,450원으로, 선정자 QQQ에 대한 배당액 365,455,548원을 379,836,188원(365,455,548원 + 14,380,640원)으로, 원고에 대한 배당액 243,637,032원을253,549,420원(243,637,032원 + 9,912,388원)으로, 선정자 WWW에 대한 배당액243,637,032원을 253,501,449원(243,637,032원 + 9,864,417원)으로, 선정자 리케RRR,EEE에 대한 각 배당액 20,303,086원을 21,125,121원(20,303,086원 + 822,035원)으로 각 경정하기로 한다.

4. Conclusion

Therefore, the claim of this case against the Defendants by the Plaintiff and the designated parties is justified within the scope of the above recognition, and the remainder is dismissed as it is without merit. It is so decided as per Disposition.

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