It cannot be said that the principal taxpayer who had already been extinguished as a measure to return overpaid or erroneously paid tax to the secondary taxpayer has been returned.

It cannot be said that the principal taxpayer who had already been extinguished as a measure to return overpaid or erroneously paid tax to the secondary taxpayer has been returned.

Article 29 of the National Tax Collection Act, Article 99 of the National Tax Collection Act

The Bank of Korea, Inc.

Korea

Seoul High Court Decision 70Na3388 delivered on August 25, 1971

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The defendant's grounds of appeal are examined.

The original judgment is based on the plaintiff's decision that the Cheongju District Court paid the amount of 1,816,920 won secured by the plaintiff's secured claim to the non-party Chungcheong Petroleum Co., Ltd. for voluntary auction case of 70 others 14 (the case attached to the execution record of No. 69, 200,50 won). The judgment below rejected the defendant's allegation that the defendant's duty to pay the unpaid national taxes and the amount of 983,820 won remaining at the time of expiration of the distribution schedule prepared on June 17, 1970 to the defendant who claimed the payment of the unpaid national taxes and the amount of 2,724,975 won with priority to the above company's national taxes and the amount of 1,816,920 won should be determined by the evidence adopted by the second taxpayer's decision that the unpaid national taxes and the amount of 1,000 won should have been completely paid to the non-party Daiju Petroleum Co., Ltd. for the above company's interest company.

Justices of the Supreme Court (Presiding Judge) Ma-dong (Presiding Judge) and Ma-dong B-Jed Han-gu