The statutory due date of value-added tax for the delinquent taxpayer in this case shall be the date of the report.

The statutory due date of value-added tax for the delinquent taxpayer of this case is prior to the date of establishment of the Plaintiff’s right to collateral security, and thus, the Defendant is entitled to preferentially distribute the secured national tax to the Plaintiff’s secured claim.

Article 35 of the Framework Act on National Taxes

2014 Gohap2067 Demurrer against distribution

AAAAAA Federation

Korea

December 4, 2014

January 8, 2015

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

Of the distribution schedule prepared by the court on August 27, 2014 with respect to the auction of real estate worth worth KRW 485,749,565 against the plaintiff, the amount of dividends to the plaintiff shall be corrected to KRW 1,102,937,246, and KRW 1,619,530,474 to the defendant, and KRW 1,619,530,474 to the defendant, from among the distribution schedule prepared by the court on August 27, 2014.

1. Basic facts

A. On April 20, 2012, the Defendant reported the value-added tax of KRW 5,194,692,250 to the head of the ○○○ Tax Office (hereinafter referred to as the “Defendant”) affiliated with the Defendant on April 20, 2012, but did not pay the value-added tax of KRW 5,194,692,250. On February 28, 2013, the Defendant notified the payment deadline of KRW 4,900,000 as value-added tax amount.

B. On April 9, 2013, the Plaintiff completed the registration of the establishment of a mortgage, which is the debtor’s ○○ air conditioners, on the real estate stated in the attached list 14 through 17, which is owned by the ○○○ air conditioners.

C. When applying for deferment of collection to the Defendant, the head of ○○○○○pung offered the real estate listed in the separate sheet No. 14 through 17 as a security. On May 31, 2013, the Defendant completed the registration of creation of a mortgage on March 27, 2013 (hereinafter referred to as “instant security for tax payment”) consisting of the maximum debt amount (2,528,000,000) due to a contract for the provision of security for tax payment.

D. On August 22, 2013, the Plaintiff received a voluntary decision to commence an auction (hereinafter “instant auction”) with respect to the real estate listed in the attached Form No. 2013 Mataman Branch Branch of Suwon District Court (Seoul District Court Decision 2013 Mata 0000).

E. At the instant auction, the distribution schedule was prepared on the date of open distribution on August 27, 2014, as follows, and the Plaintiff did not receive any distribution from the proceeds of sale of real estate listed in the attached Table 14 through 17.

had been.

[Grounds for Recognition] Unsatisfy, entry in Gap evidence 1 (including virtual number), and the whole pleading

chapter 6

2. The parties' assertion

A. Summary of the plaintiff's assertion

Although it is recognized that there exists a taxation claim by the defendant, as regards the taxation claim, only a legitimate demand for distribution shall be made by specifying the existence of the prior taxation claim and the specific amount thereof. Since the defendant did not make a demand for distribution by the deadline for demanding distribution, the defendant may not receive the distribution prior to the plaintiff, who is the senior mortgagee, in the status of the right holder of the national tax priority, regardless of receiving the distribution as the subordinate mortgagee.

B. Summary of the defendant's assertion

Pursuant to the Framework Act on National Taxes, tax claims secured by the right to preferential payment as well as the right to collateral security has a real right as a right to collateral security. The defendant is in a position to receive dividends even if he does not demand a distribution as a right to collateral security.

3. Determination

When the property provided as security for tax payment is sold, notwithstanding Article 36 of the Framework Act on National Taxes, the secured national taxes, additional dues and expenses for disposition on default shall be collected in preference to other national taxes, additional dues and expenses for disposition on default, regardless of whether they are seized (Article 37 of the Framework Act on National Taxes). In addition, where the auction of the property provided as security for tax payment is conducted and priority is established on the property, if the property provided as security for tax payment is already owned by a taxpayer, the statutory due date of the tax claim shall be the same as the date of registration of the security right

On the other hand, according to Article 35(1)3(a)(2) of the Framework Act on National Taxes, the statutory date of value-added tax is that.

is the date of report.

According to the above facts as to this case, the statutory date of value-added tax on the ○○ Head of the instant tax base, which is the secured national tax, on April 20, 2012, which is the date of the said report, is earlier than April 9, 2013, which is the date of establishing the Plaintiff’s right to collateral security. As such, the Defendant may receive a preferential distribution of the secured national tax prior to the Plaintiff’s secured claim of the Plaintiff’s right to collateral security, and as otherwise alleged by the Plaintiff, the Defendant cannot be deemed to have received a preferential distribution

4. Conclusion

Thus, the plaintiff's claim is dismissed as it is without merit.