If it is confirmed as the most lessee, the lessee shall not be the first creditor who has priority over national taxes.

If it is confirmed that the person claiming the right to preferential repayment of national taxes is the most lessee, the lessee does not fall under the right to preferential repayment.

Article 35 (Priority of National Tax)

2017 Ghana564826 Undue gains

LAA

Korea

March 27, 2018

April 10, 2018

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The defendant shall pay to the plaintiff 12,00,000 won with 15% interest per annum from the day after the delivery of a copy of the complaint of this case to the day of full payment.

According to the records, the following circumstances are as follows: ① it is difficult to readily understand that the Plaintiff resided in 3 square meters of 85 square meters of 20 square meters of 4 family members (hereinafter “the apartment of this case”); ② if the Plaintiff leased 1 square meters, it would have paid the lessor the management expenses, etc. for the electricity, water, etc. used by the Plaintiff; ③ there were multiple seizures and provisional seizures on the apartment of this case; ④ there was no delivery of mail from the executing court to the Plaintiff at the time of compulsory execution on the apartment of this case, ⑤ The Plaintiff’s claim for the relocation report of this case was concluded on 200 square meters of 200 square meters of 200 Do 2000, 2012, and there was no strong doubt that the Plaintiff worked in the above apartment market from 200 Do 2010 to 2105.112, 2009.

* The ruling of small-sum case may choose not to state the reasons in accordance with Article 11-2(3) of the Trial of Small Claims Act.