Attachment based on the fact that the registration of transfer of ownership has been made normally is lawful.

The Republic of Korea is legitimate in establishing and seizing the right to collateral security in accordance with the provisions of the National Tax Collection Act and other relevant laws regarding the property registered in the name of the representative of the juristic person in default of national taxes.

Article 24 of the National Tax Collection Act

Seoul High Court 2015Na2003844 Cancellation of ownership preservation registration, etc.

AAA, Inc.

Republic of Korea and 22

June 19, 2015

August 21, 2015

1. Of the judgment of the court of first instance, the part against Defendant BB is revoked, and the Plaintiff’s claim against Defendant BB is dismissed.

2. All appeals against the remaining Defendants except Defendant BBB are dismissed.

3. The Plaintiff shall bear the total costs of litigation between the Plaintiff and Defendant BB, and the costs of appeal between the Plaintiff and Defendant BB, other than the Plaintiff and Defendant BB, shall be borne by the Plaintiff.

1. CCC Co., Ltd. (DDD, location of its head office: OOO at OO at OO, No. 22, 821);

A. Defendant EEE Co., Ltd. completed on September 9, 2009 with respect to the real estate listed in the separate sheet Nos. 1 through 3, 64919, and completed on September 3, 2009 with respect to the real estate listed in the separate sheet No. 6352, which was completed on September 3, 2009 by the same registry office, and completed on August 28, 2009 with respect to each real estate listed in the separate sheet No. 5 or paragraph (11), each transfer of ownership completed on August 28, 2009 by the same registry office.

B. As to the real estate listed in paragraph 1 of the attached list of real estate

1) Defendant FF: (a) the transfer of ownership that was completed on December 19, 201 by the same registry office No. 114963; (b)

2) The Defendant GG Savings Bank, Inc., is the registration of the establishment of a neighboring mortgage that was completed on May 31, 2012 by the same registry office pursuant to Article 33961;

3) Defendant Republic of Korea’s establishment registration of a neighboring mortgage completed on July 12, 2012 by the same registry office No. 45436,

4) Defendant HHH Co., Ltd.: (a) the registration of establishment of a neighboring establishment that was completed on November 21, 2012 by the receipt of No. 77626 of the same registry office;

C. As to the real estate listed in [Attachment] List No. 2

1) Defendant FFF: (a) the transfer of ownership that was completed on February 20, 2012 by the same registry office as the receipt No. 9416; (b) Defendant JJ Co., Ltd.: (c) the transfer of ownership that was completed on February 20, 2012 by the receipt No. 9417 of the same registry office;

D. As to the real estate listed in paragraph (3) of the attached Table No. 3 of the Real Estate List, Defendant KK has completed the transfer of ownership as of March 11, 2013 with the same registry office’s receipt No. 13180;

E. As to the real estate listed in paragraph 4 of the attached list of real estate

1) The Defendant GG Savings Bank, Inc., has completed on April 19, 201 by the same registry office pursuant to the ownership transfer registration that was completed under No. 35380, the same registry office:

2) Defendant LL means the registration of transfer of ownership completed on March 13, 2012 by the same registry office as the receipt No. 14718, and 3) Defendant NNFF would have registered the establishment of a neighboring mortgage completed on March 13, 2012 by the same registry office as the receipt No. 14720, Mar. 13, 2012;

4) Defendant MM’s establishment registration of a neighboring mortgage completed on March 19, 2012 by the same registry office No. 15856,

5) Defendant BBB’s registration of creation of a neighboring mortgage completed on April 23, 2012 by the same registry office as the receipt No. 24164;

F. Defendant Lee Jae-hee: (a) the transfer of ownership, which was completed by the receipt of No. 21589 on April 10, 2012 at the same registry office with respect to the real estate listed in paragraph (5) of the attached

G. Defendant PPP cooperative:

1) the registration of establishment of a neighboring establishment of a real estate completed under No. 21590 of April 10, 2012 with respect to the real estate listed in paragraph (5) of the attached list of real estate;

2) the registration of the establishment of a neighboring mortgage completed under No. 2040 of April 5, 2012 by the same registry office with respect to the real estate listed in paragraph 6 of the list of real estate attached hereto;

3) the registration of establishment of a neighboring establishment of a real estate completed on March 29, 2012 by the same registry office with respect to the real estate listed in paragraph (9) of the list of attached real estate;

H. As to the real estate listed in paragraph 6 of the attached list of real estate

1) 피고 QQQ는 같은 등기소 2012. 4. 5. 접수 제20439호로 마친 2분의 1 지분에 관한 소유권이전등기의,

2) The registration of the transfer of ownership with respect to one-half portion of the shares that was completed on February 7, 2013 by the same registry office No. 6770;

(i) Defendant SS: (a) the transfer of ownership, which was completed on December 18, 2012 by the receipt No. 84077, with respect to the real estate listed in paragraph (7) of the attached list;

차. 피고 QQQ, TTT은

1) The registration of transfer of ownership as to each half of the shares completed by heading No. 12344 on February 25, 201 with respect to the real estate listed in paragraph 8 of the list of real estate in the annexed sheet;

2) The registration of transfer of ownership as to each half of the shares completed by heading No. 12345 on February 25, 201 with respect to the real estate listed in paragraph (9) of the attached list of real estate;

(k) As to the real estate stated in Attachment No. 10

1) Defendant UU shall register the transfer of ownership as of January 26, 201, which was completed by the receipt No. 5045 on January 26, 201, and 2) Defendant WW Co., Ltd. shall register the transfer of ownership as of February 17, 2012, which was completed by the receipt No. 8993 of the receipt

(l) The Defendant’s capital gain registration: (a) the transfer of ownership, which was completed on February 6, 2013 by the receipt No. 6697, regarding the real estate listed in [Attachment] List No. 11;

Each cancellation registration procedure shall be implemented.

2. CCC Co., Ltd.:

A. As to the registration of cancellation of ownership transfer registration completed under No. 114963 of the receipt of December 19, 201 with respect to the real estate listed in paragraph (1) of the annexed list of real estate, Defendant OO, OO, Y, Y, Z Corporation:

B. As to the registration of cancellation of ownership transfer registration completed under the receipt No. 14718 of March 13, 2012 by the same registry office with respect to the real estate listed in paragraph 4 of the annexed list of real estate:

C. As to the registration of cancellation of ownership transfer registration completed on February 25, 201 by the same registry office with respect to the real estate listed in paragraph (8) of the attached Table No. 8 of the real estate list, Defendant OOO made an expression of intent for each acceptance.

2. Purport of appeal

A. The plaintiff

1) Of the judgment of the first instance court, the part against the remaining Defendants, other than Defendant BB, shall be revoked.

2) It is so decided as per Disposition by the assent of all participating Justices other than Defendant BBB.

B. Paragraph 1 of the order of Defendant BB

1. Quotation of judgment of the first instance;

The court's reasoning for this case is that the "BB" of No. 13, No. 7, No. 9, No. 19, No. 3, No. 8 and No. 11, No. 20, No. 27, and No. 27 is deleted, and the "No. 15, No. 8 is recommended," "No. 17, No. 44," and "No. 45, No. 49 (including each number)," "No. 22," and "No. 1, No. 22," and "No. 1, No. 22, No. 22, the settlement termination agreement is prepared voluntarily by its employees. Thus, the above settlement termination agreement is invalid. However, it is difficult to acknowledge that there are no additional evidence to acknowledge that there are no additional facts other than the evidence of No. 28, No. 201, No. 401, Nov. 1, 201).

2. Conclusion

Therefore, the plaintiff's claim against the defendants shall be dismissed in its entirety as it is without merit. Since the part against the defendant B in the judgment of the court of first instance against the defendant B is unfair in its conclusion, the appeal by the defendant BB shall be accepted, and the plaintiff's claim against the defendant BB shall be revoked, and the part against the other defendants except the part against the defendant BB in the judgment of the court of first instance against the defendant BB shall be justified. Thus, the appeal against the other defendants except the plaintiff BB shall be dismissed in its entirety as it is without merit. It is so decided as per Disposition.