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Title
Where an assignment order is issued on some amount of credit, the priority order of national taxes;
Summary
Although an assignment order was issued on the amount excluding the amount of credit seized in priority, it should be distributed in preference to the amount of credit seized even if it is the national tax attached in lower priority.
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
제1심 판결을 취소한다. 〇〇지방법원 〇〇지원 2006타경508호 배당절차 사건에 관하여 같은 법원이 2006. 11. 28. 작성한 배당표 중 피고에 대한 배당액 9,751,620원을 삭제하고, 원고에 대한 배당액을 9,751,620원으로 각 경정한다.
Reasons
The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus, citing it as it is by the main text of Article 420 of the Civil Procedure
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed.