1.The judgment of the first instance shall be modified as follows:

With respect to A real estate auction case in Incheon District Court.

1. As to this part of the basic facts, the corresponding part of the reasoning for the judgment of the first instance shall be quoted pursuant to the main sentence of Article 420 of the Civil Procedure

2. The plaintiff's assertion

A. In the notice of non-payment of this case, the Defendant deducted transfer loss from the transfer income amount reported by B, and changed the transfer income tax base and tax amount. This constitutes a case where taxing authorities corrected the transfer income tax base and tax amount due to omissions or errors in the preliminary return, which constitutes a correction disposition for the preliminary return of this case, not a simple collection

Therefore, pursuant to the proviso of Article 35(1)3 (b) of the Framework Act on National Taxes, the statutory due date of the transfer income tax of this case is January 4, 2012, which is the date of sending the notice of non-payment of this case. Thus, on September 6, 201, which is the date of establishing the right to collateral security of this case, the Plaintiff’s secured claim of the right to collateral security of this case, takes precedence over the Defendant’s transfer income tax claim.

Therefore, the distribution schedule of this case must be revised as stated in the purport of the claim.

B. Even if the Defendant’s notice of non-payment was not a corrective disposition, the statutory due date for the additional tax and additional dues out of the amount of dividends against the Defendant is applied mutatis mutandis under the proviso of Article 35(1)3(b) and (c) of the Framework Act on National Taxes; the due date for the delivery of a tax notice in the case of additional dues; and the due date for the payment of additional dues in the case of additional dues, i.e., when the statutory due date for the above additional tax and additional dues was the time when the notice of payment notified in the notice of payment was served after September 6, 201, which is the date for the establishment of the instant right to collateral security; thus, the secured claim

Therefore, the amount of the penalty tax and additional dues should be preferentially distributed to the Plaintiff, a mortgagee.

3. Determination

A. Additional tax of capital gains tax of this case