Legal date of national taxes, additional taxes, additional charges, and increased additional charges;

The additional tax on national taxes shall be the date the government issues a tax notice determined and corrected, and the additional dues and increased additional dues for them shall be the date following the due date for payment and the due date prescribed thereafter.

Article 35 of the Framework Act on National Taxes

1. ○○ District Court 2006tae**** The amount of dividends to the defendant in the distribution schedule of real estate compulsory auction cases* KRW 9,325,690,690, and the amount of dividends to the plaintiff shall be corrected to KRW 8,506,158, and KRW 65,783,634, to KRW 66,603,166, respectively.

2. The plaintiff's remaining claims are dismissed.

3. Of the costs of lawsuit, 1/9 shall be borne by the Defendant, and the remainder by the Plaintiff.

○○ District Court 2006tade**** Distribution of dividends to the defendant as to the distribution schedule of the real estate compulsory auction case** It has been cancelled and changed to the distribution corresponding to the amount of each creditor's claim.

1. Basic facts

A. Upon the Plaintiff’s application, ○○○○○○○○○○○○○○○○○○○○○○, Inc. owned by the debtor corporation, ○○○○○○○○○○○○○○○○○○○○○○○○○○○ ***** the auction procedure for a compulsory auction

B. On January 7, 2004, the Plaintiff completed the move-in report on the same day on the lease deposit amount of KRW 70,000,000 from ○○○ Company, and thereafter completed the move-in report on the same day on January 8, 2004, the Plaintiff filed an application for auction with the fixed date as the claim for return of the lease deposit with the claim for return of the above lease deposit claim. The Defendant filed an application with the ○○ Company for the above auction on December 1, 2003, and the statutory due date was the value-added tax of KRW 9,325,690 for the second period of December 31, 2003 and the statutory due date was July 25, 2004 and the due date was KRW 10,741,470 for the first period of September 30, 204, if the due date was the KRW 106,160,160 for the above auction procedure.

C. On December 28, 2006, among the amount to be actually distributed on the date of distribution of the above auction procedure 75,235,154 won, 125,830 won 125,830 won in the first priority order in the distribution order to ○○ City, 9,325,690 won in the second priority order in the distribution order to the defendant, and 65,783,634 won in the third priority order in the plaintiff's distribution order (hereinafter "the distribution order of this case"). The plaintiff raised an objection against the amount of dividends to the defendant on the date of distribution, and filed the lawsuit of this case within seven days thereafter.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. The allegations by the parties and the determination thereof

A. The assertion

As the cause of the claim of this case, the plaintiff asserts that the statutory date stated by the defendant in the written request for delivery is not reliable because the defendant voluntarily stated the date set by the defendant, and that the defendant's statutory date is not earlier than the plaintiff, so the defendant's legal date is not earlier than that of the plaintiff, and therefore, the court date of 03,325,690 won in the amount of value-added tax for the second period of 2003, as the defendant requested delivery is more than the date on which the plaintiff's right to preferential payment under the Housing Lease Protection

As to this, the defendant asserted that the ○○○ Tax Office made a preliminary return of the value-added tax on October 25, 2003 at KRW 8,171,130, and did not pay it by the specified deadline. Although ○○ Tax Office notified the payment deadline on December 2, 2003 as the value-added tax of KRW 8,259,370, including the additional tax, on December 31, 2003, the additional dues under Article 21 of the National Tax Collection Act were generated since ○○ Tax Office did not pay it later, and since the increased additional dues under Article 22 of the National Tax Collection Act were not paid later until December 21, 2006, which was the date on which the request for issuance was made, the additional dues, additional dues, and increased additional dues were deducted partially paid by ○○○○, a 2,256,380,390,325,690.

B. Determination

In accordance with Article 3-2 (2) of the Housing Lease Protection Act, the right to be paid in preference to other creditors regarding the lease deposit against the plaintiff on January 8, 2004 is created. Thus, it is examined whether the statutory due date of value-added tax to be paid to the defendant by ○○ Co., Ltd. is earlier than January 8, 2004.

According to Article 21 (2) 2 of the Framework Act on National Taxes, the obligation to pay value-added tax for the preliminary return period is established and finalized without any special procedure when the preliminary return period expires. Thus, the statutory due date for determining the priority relationship with secured claims such as mortgage under Article 35 (1) 3 (a) of the same Act shall also be deemed the time. However, since the additional tax imposed under Article 22 (5) 2 of the former Value-Added Tax Act (amended by Act No. 8142 of Dec. 30, 2006) is determined only after the additional disposition of the tax authority is taken (see Supreme Court Decision 95Nu15704, Mar. 24, 1998) because the statutory due date for paying the tax collected by the taxpayer fails to pay the tax within the due date, and Article 21 of the National Tax Collection Act or the additional dues imposed under Article 22 (5) 3 (b) of the same Act or the increased additional dues imposed under Article 22 (3) of the National Tax Collection Act shall be deemed the due date for paying the tax by 96.

In full view of the overall purport of the arguments in the statement in the statement in Eul, Eul, Eul, Eul, Eul evidence Nos. 1, 2, 3, 4-1, and 2, ○○ Co., Ltd. did not pay the value-added tax of 8,171,130 won for the second period of October 25, 2003 (Article 18 (1) of the Value-Added Tax Act) on which the preliminary return period ends, but did not pay it. The head of ○○○ Tax Office did not determine the value-added tax of 8,259,370 won (the payable tax amount of 8,171,130 won + the payable tax amount of 8,130 won) for the second period of 203 from October 26, 2003 to November 30, 2003 and did not pay it to ○○○ Co., Ltd. for payment notice.

In applying the above legal principle to the above facts of recognition, the statutory due date of KRW 8,171,130 for the principal tax of value-added tax for the second period of February 2003 shall be October 25, 2003, which is the date of the report; the statutory due date of KRW 8,248 for the additional tax shall be December 2, 2003, which is the date of the delivery of the notice; the statutory due date of the additional dues shall be January 1, 2004; the statutory due date of increased additional dues shall be January 1, 2004; the statutory due date of increased additional dues shall be from February 1, 2004 to the first day of each month; the defendant's national tax claims, additional taxes, and additional dues shall be limited to the plaintiff's national tax claims, additional dues, and the increased additional dues shall be deemed to be more advanced for the plaintiff's claim; the plaintiff's portion of the principal tax of this case shall be deemed to be unlawful; and the remaining portion of the plaintiff's dividends shall be distributed to the defendant.

3. Conclusion

Thus, 9,325,690 won in the dividend table of this case against the defendant shall be 8,506,158 won, and 65,783,634 won in the dividend amount against the plaintiff shall be 66,603,166 won, respectively. The plaintiff's claim shall be accepted within the scope of the above recognition, and the remaining claim shall be dismissed as it is without merit.

* Note *

1) 8,248 won = 8,170,130 won ¡¿ 36 days ¡¿ 3/10,000

* Note *

2) 247,780 won = 8,259,370 won = 8,171,130 won + 88,248) x 3/100