The defendant, the subordinate creditor, cannot set up against the plaintiff as the senior creditor.

The defendant, who is subordinate to the plaintiff, cannot oppose the plaintiff as the senior creditor.

Article 35 of the Framework Act on National Taxes

2015 Ghana 16577

○○○○ Construction Corporation

○○ and 54

December 9, 2016

January 13, 2017

1. On November 29, 2013, as to KRW 00,000,000 deposited by the ○○○○ District Court No. 0000 in gold year 2013, it is confirmed that the Plaintiff has a claim for payment of deposit money against the Plaintiff.

2. The costs of lawsuit shall be borne by each person;

Cheong-gu Office

The same shall apply to the order.

1. As to the remaining Defendants except Defendant AA

(a) Description of the claim;

The reasons for the attached Form shall be as shown in the attached Form.

(b) Applicable provisions;

1) As to Defendant BB, KimCC, JeonD, EE, and TransitionF

Article 208(3)3 of the Civil Procedure Act (Decision by Service by Public Notice)

2) As to the remaining Defendants

Articles 208(3)2 and 150(3) of the Civil Procedure Act (Supreme Court Decision 208(3)2)

2. As to Defendant AA

(a) Facts of recognition;

1) On June 27, 2012, the OOdo (competent: OOdo Office of Education; hereinafter referred to as “Odo”) concluded a contract for construction works with GG Construction Co., Ltd. (hereinafter referred to as “G Construction”) by setting the construction cost of KRW 6,260,449,191, and the construction period from July 5, 2012 to August 8, 2013.

2) The Plaintiff was a creditor holding a claim for loans worth KRW 96,155,000 against GG Construction, and was issued a seizure and assignment order (hereinafter “instant order”) on May 6, 2013 on the ground that the debtor is an OG Construction from the OO District Court (2013TTTTT 1034) to O, a third debtor is an O, an O, a claim amount of KRW 96,15,000, and the debtor is an obligor’s bond amount of KRW 96,15,00,000 among the payments that he/she is paid by the third debtor for new construction of OOH elementary school from OO H H elementary school. On May 9, 2013, the instant order was served to O as the garnishee.

3) The Defendants, as indicated below, are creditors who received provisional attachment or a collection order, or claims against OO under direct non-payment agreement with GG construction for the claims against the OO of GG construction after the Plaintiff received the instant order, as indicated in the table below. The OO of the defect in the claim for direct payment of the construction payment against OO was an OO as the Plaintiff, Defendants, etc. on November 19, 2013 under the OO District Court No. 111324 of 2013, the Plaintiff, etc. were to pay KRW 584,73,720 to GG construction. However, in the process of the new construction of this case, multiple orders of seizure were served in the process of entering into a subcontract with the second industry, which is the subcontractor, and the new construction of this case cannot be determined by giving notice of the transfer of the construction payment and the assignment of claims from GG construction, and the deposit money of this case cannot be determined by the deposit money of this case as the deposit money of this case.

1) In the indication of depositors, “stock company” is omitted.

Amount of the basis for the claim of the depositee's credit shall also be received/service date.

50,028,000.4. 29 April 29, 002

2. Foreign JJ Construction Subcontracts 107,800,000 April 29, 2002

3 The plaintiff KRO Act 2013 TitOOOO

Claim attachment and assignment order 96,155,000 May 9, 2013

4 The direct payment agreement of 130,801,000 on May 21, 002

The 5th 5th MF Construction Subcontract Agreement 101,537,725.5.21

6 Defendant NConstructionOOO claims 2013KadanOO claims 37,000,000, May 28, 2013

7 Defendant OOOO Co., Ltd. Act 2013Kadan000 Claim provisional seizure 109,319,5420.

8 The defendant's OOOOO provisional attachment Act 2013 OOOOOO

10,663,506 July 15, 2013.

9 Defendant PP frame (Law No. 2000), 2013Kadan000, provisional seizure 8,333,100, July 17, 2013

10 피고 최QQOO지법 2013카단0000 채권가압류 44,090,000 2013.7.31.

11 The provisional seizure of Defendant RDROO's Housing Site Costs 2013Kadan000, Defendant RROO's Housing Site Costs 48,400,000, July 31, 002

12 Defendant SSte COOC Act 2013Kadan000 Claims provisional seizure 91,301,045.213.

13. Defendant TT (TT Commercial) direct payment agreements 11,318,00.8.5

14 Defendant UU00 Act 2013Kadan000 Claim provisional seizure 72,600,000, August 5, 002

15 MM BuildingOO (OO) Act 2013TT 0000, and a collection order, 300,000,000,000

16 Defendant VV industry’s OV industry’s OV industry’s Housing Site Board 2013Kadan000 Claim provisional seizure 26,524,796.8.12, August 12, 2013

17 Defendant WOOOO Act 2013 Other claims seizure and collection order 20,00,000.

18 Defendant fixed-term assignment notification 18,650,335 August 19, 2013

19 Defendant AAAA (OOtax secretary) corporate tax and notice of attachment of claims No. 32,852,990

20 Defendant OPipe OOO Act 2013Kadan00 Of claim provisional seizure16,384,000 of claim

21 Defendant YOOO District Court Decision 2013TT 0000

Attachment and Collection Order of Claim 72,310,000 August 26, 2013

22 The defendant Z DesignOO District Court of the Republic of Korea

Provisional seizure 15,646,950 Claim 2013Kadan00

23.OO of MM Building Act 2013TT 19362 claims attachment and seizure

Collection Order 90,000,000 August 29, 2013

24 Defendant A.T. O.O.T. 2013 T.T. 00067,248,483

25 Defendant B.O.O. H. H. H. and P. H. H. H. original court

Provisional seizure 19,530,000 Claim 2013Kadan000

26 Maximum COOO Act 2013TT 20365 provisional seizure

The seizure and collection order of the claim transferred to the original seizure shall be 44,009,000.9.

27dd Diplomatic Authority (OO branch) qualification collection books-00, notice of seizure of claims 8,215,490.9.

28 Defendant e Holdings OOS Act 2013Kadan00 Claims provisional seizure13,632,302, September 11, 2013

29 Defendant AuditO Act 2013 Other Bonds000 Claims, provisional seizure 13,632,300

30 Defendant Lee GOgOO Act 2013Kadan000 Claims for provisional seizure 12,272,921

31 Defendant BB 6,450,000

32 Defendant KimCC 3,700,000

33 Mah2) 2,380,000

34 Defendant JeonD 1,950,000

35 Defendant EE 2,100,000

36 Defendant ii 1,950,000

37 Defendant Uj 3,270,000

38 Defendant Kimk 3,180,000

39 Defendant Kimll 3,270.00

40 Defendant Leem 6,880,000

41 Defendant Choin 3,000,000

42 Defendant Ho 5,580,000

43 Defendant P 2,760,000

4 Defendant Maximumq 15,754,525

45 Defendant Kimr 3,237,330

46 Defendant Parks 2,467,810

47 Defendantt 10,428,010

48 Defendant Pu 8,492,050

49 Defendant UV v 7,329,460

50 Defendant Kimw 7,733,400

51 Defendant Tongll 14,261,098

52 Defendant 0x 6,476,878

53 Defendant Ey 17,53,559

54 Defendant lez 18,768,598

55 Defendant Aatech OtecO Act 2013Kadan000, provisional seizure 126,764,740, Sept. 24, 2013

56 Defendant KimBBOBO (OB) Act 2013TT 000, and collection order 34,195,000.

57 Defendant Cc Ocs (Oc) Act 2013T 0000 claims attachment and collection order 6,350,000.

58 Defendant KimDD000 District Court Decision 2013Kadan000 Claim provisional seizure5,445,000 October 7, 2013

59 Defendant Ee Industry 000, 2013Kadan000, provisional seizure 5,794,470, October 8, 2013

60. FFFF Corporation (OF Vice Governors) collection section-000 Notice of Claim Attachment No. 105,917,530.

61 Defendant SeogOOOO District Court Decision 2013Kadan000 Claim provisional seizure1,595,000, October 14, 2013

62 Defendant Hoh30,000

63 Defendant Red IOO District Court Decision 2013Kadan000 Claims, provisional seizure 5,000,000

64 On October 21, 2013, notification of Defendant Jj request for payment 65,406,00

65 Defendant KimkOOO Act 2013TT 000, and collection order 2,276,546, October 23, 2013

66 Defendant AAA (OOtax secretary) corporate tax and notice of attachment of claims No. 88,911,800 of the notice of attachment of claims No. 88,91,800

67 Defendant Llboard Olls Act and Pyeongtaek Housing Site Board 2013 Tlaters00

The provisional seizure shall be transferred to the provisional seizure, and the seizure and collection order 50,359,500 shall be October 30, 2013.

68 Defendant Kangm OmmO Act 2013Kadan00, provisional seizure 32,416,447, Nov. 5, 2013

69 Defendant Nn environment ON environment Olegal Housing Sitewon 2013TT 6808

The provisional seizure shall be transferred to the provisional seizure, and the seizure and collection order 20,409,740, Nov. 13, 2013

70 Defendant OOOOO Act 2013Kadan00, provisional seizure 21,085,558, Nov. 18, 2013

71 PP IndustrialOOO Act 000, 2013Kadan000, provisional seizure 3,179,000 of claims

4) The deposited persons Nos. 1, 2, 4, 5 and 15 above are partially counterparts to the deposited persons, including the Plaintiff.

In order for the deposited person to file a lawsuit seeking confirmation of the right to withdraw deposit under the 000 district court 20000, the deposited person Nos. 1, 2, and 4 of Jan. 23, 2015, which was concluded on Jun. 14, 2013 in accordance with each direct payment agreement, and the total amount of the claim stated in the same Table as the amount of the progress payment according to the results of the examination conducted on Jun. 14, 2013; and for the deposited person Nos. 5 and 15 of June 14, 2013, the deposited person was confirmed to have the right to claim the payment of deposit amount of KRW 163,67,97, out of the amount of the progress payment and the amount of additional construction as a result of the examination conducted on June 14, 2013

In addition, the deposited parties of the above Nos. 7 and 8 filed a lawsuit seeking confirmation of deposit withdrawal under the OOO District Court 2015da00000 against some other deposited parties, including the plaintiff, and confirmed that there was a claim for deposit withdrawal from the above court for the remaining 36,281,742 won except the amount of claims of senior creditors including the plaintiff. The above judgment became final and conclusive around that time.

2) The preceding Qq died on March 5, 2015, and Defendant Jeon Ll and Defendant JeonF’s successors to all Qq.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, the purport of the whole pleadings

B. Determination

According to the above facts, the Plaintiff already received the instant order before Defendant AA’s seizure of a tax claim. As such, Defendant II’s claim No. 1 No. 50,028,000 of the deposited money and No. 2 of J Construction’s claim No. 107,80,000 of the deposited money and the Plaintiff’s claim amount of KRW 96,15,00,000, which is the Plaintiff’s claim amount, are entitled to advance payment to other deposited parties.

As to this, Defendant AAA rendered a seizure on the claim for the construction price of the new construction of the instant case against the OO of the GG Construction due to the delinquency in the national tax of the GG Construction, and the claim for taxation takes priority over general claims pursuant to Article 35 of the Framework Act on National Taxes. Therefore, the Plaintiff asserts that it cannot be asserted against Defendant A

In addition, Article 35 (1) 3 of the Framework Act on National Taxes is different from national taxes, surcharges, or expenses for disposition on default.

shall be collected in preference to public charges or other claims: Provided, That lease on a deposit basis, pledge prior to legal due date; or

record or record of the establishment of a mortgage shall be certified, as prescribed by Presidential Decree.

National taxes or additional dues (the country imposed on the property) out of the proceeds of sale when property is sold;

In the event of collecting taxes and additional dues (except for taxes and additional dues) a fenced by the right of lease on a deposit basis, pledge or mortgage.

this provision provides that "no exception shall be made to any claim in respect of which such notice is given."

Where a security right is seized based on a tax claim on real estate on which the security right is established;

The obligation, as in this case, is applicable to the determination of the priority order for taxation claims.

the same claim after the claim against a third party is transferred to a third party and becomes extinct.

When a seizure has been made based on a taxation claim, the transfer and termination of such claim shall be cancelled or non-existent.

Unless there are circumstances such as filial effect, seizure of the already extinguished claim shall not be effected.

and between the security rights and the taxation rights accompanying the public notice.

Since it is not determined in accordance with Article 35 of the Framework Act on National Taxes on the priority order of priority, Defendant AA cannot oppose the Plaintiff, a senior creditor, by seizure of a tax claim.

Therefore, Defendant AAA’s assertion is without merit.

3. Conclusion

Thus, the plaintiff's claim against the defendants is justified, and it is decided to accept it.

It is so decided as per Disposition.