In case where a person who has completed the registration of establishment of a mortgage prior to the statutory due date of the national tax related to the attachment in the procedure for the public sale of real estate under the National Tax Collection Act becomes the purchaser of the real estate, whether the purchaser may set off the purchase price for the claim entitled to dividends and the payment

In allocating the proceeds from sale of the attached property through the procedure for disposition on default under the National Tax Collection Act, priority order between national taxes and other claims shall be determined only when a distribution statement under the National Tax Collection Act is prepared in order to distribute the proceeds from sale of the attached property. Even if a person who has completed the registration of creation of a mortgage prior to the statutory deadline for national taxes related to the seizure in the procedure for public sale of the real estate under the National Tax Collection Act becomes the purchaser of the real estate, the purchase price shall be determined by the due date for payment, as the priority order and the amount of distribution between the claims on the collateral security and other claims, and the purchaser cannot offset the purchase price on the basis

Articles 75(1), 76, and 78(1) of the National Tax Collection Act, Article 660(2) of the Civil Procedure Act

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Park Jae-soo et al., Counsel for plaintiff-appellant)

[Defendant-Appellee] Plaintiff (Attorney Seo Hong-chul, Counsel for defendant-appellee)

Korea Assets Management Corporation

Daegu High Court Decision 93Gu3647 delivered on March 31, 1995

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

After selling the attached property through the procedure for disposition on default under the National Tax Collection Act, the order of priority between national taxes and other claims in distributing the proceeds from the sale of the attached property shall be determined only when the distribution statement under the National Tax Collection Act is prepared in order to distribute the proceeds from the sale of the attached property (see Supreme Court Decision 91Da42524 delivered on January 17, 1992). Thus, even if a person who has completed the registration of creation of a neighboring mortgage prior to the statutory due date of national taxes related to the attachment in the procedure for the public sale of the attached property under the National Tax Collection Act becomes the purchaser of the real property, the due date of payment shall not be set off between the claims on the collateral and other claims, on the premise that the purchaser has the claims to be distributed based on the collateral, and therefore, the purchaser

In the same purport, the court below is just in holding that the disposition revoking the sale decision of this case was lawful on the ground that the defendant did not accept an offset application against the plaintiff's claims based on the right to collateral security, which became the purchaser of the real estate in the public sale procedure under the National Tax Collection Act, and notified the plaintiff to pay the purchase price by the due date, but did not pay the purchase price by the due date, and there is no error of law in the misapprehension

Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Jeong Jong-ho (Presiding Justice)