Title
For each registration of cancellation of chonsegwon;
Summary
Since the plaintiff, the owner of the building, deposited the deposit money, the delinquent taxpayer should express his/her intention to accept the registration of cancellation of the lease on a deposit basis.
Related statutes
Article 35 of the Framework Act on National Taxes [Priority of National Taxes]
Cases
2016 Mada 17227 Madada
Plaintiff
AA
Defendant
Republic of Korea Overseas
Conclusion of Pleadings
June 14, 2017
Imposition of Judgment
June 21, 2017
Text
1. Defendant ○○○○ shall implement each procedure for registration of cancellation of the registration of the establishment of chonsegwon, which was completed on August 17, 2006 by Changwon District Court’s △△△ Branch’s △△ Branch’s △△△ Branch’s △△△ Branch’s △△△ Branch’s △△△△△△△ on the part of the second floor of the building indicated in the attached list, and on the fourth floor of the above building, completed on August 17, 2006 by receipt No.
2. Defendant △△ City, △△ City, Korea (head of △△△ District Tax Office), and △△ City shall indicate to the Plaintiff the intent of acceptance on the registration of cancellation of each of the above above.
3. The costs of lawsuit shall be borne by each person;
Purport of claim
The costs of lawsuit shall be borne by the Defendants, as set out in the text.
Reasons
1. Basic facts of the request;
① Defendant ○○○○○○ concluded a contract to establish a right to lease on a deposit basis with the Plaintiff, which is the owner of each of the instant building as indicated in the separate sheet (each return date is August 3, 2008. The deposit money for the second floor is KRW 80 million, and the deposit money for the fourth floor is KRW 70 million) as described in paragraph 1. ② Defendant ○○○○○○ has completed the registration of each of the right to lease on a deposit basis on October 9, 2007 upon receipt of a decision to prohibit disposal of each of the above right to lease on a deposit basis as the Changwon District Court 00 business group00,000,000 won for each of the above right to lease on a deposit basis, and completed the registration of each of the right to lease on a deposit basis of KRW 20,000,000,000 for each of the above right to lease on a deposit basis of KRW 1,205,000,000 for the above right to lease on a deposit basis.
2. Judgment on the plaintiff's claim
According to the facts found above, each of the above chonsegwon has expired on August 3, 2008 with its duration expired.
It should continue to exist to the extent that it has lost the nature of the right of use as a real right and has secured the obligation to return the deposit money. However, as seen above, the Plaintiff is deemed to have fully repaid the obligation to return the deposit money to Defendant ○○○ by subrogation or deposit, Defendant ○○○ is obligated to perform the registration procedure for cancellation of each of the above right of lease on a deposit basis. Defendant ○○○ is obligated to perform the registration procedure for cancellation of each of the above right of lease on a deposit basis, Defendant ○○, △△△△, Korea (head of a tax office), and
3. Conclusion
Therefore, since the plaintiff's claim of this case is reasonable, all of them shall be accepted, and considering the circumstances that the plaintiff made a deposit during the process of this case, the costs of lawsuit shall be borne by each party. It is so decided as per Disposition.