If a correction is notified, the statutory date of national tax;

"Amount of tax notified" in Article 35 (1) 3 (b) of the Framework Act on National Taxes refers to the total amount according to the re-determination, and it can not be said that only the increased difference before and after re-revision is raised.

Article 35 of the Framework Act on National Taxes

Incheon District Court Decision 2015Kadan61162 decided May 1, 200

SL

Korea

September 29, 2016

November 24, 2016

1. With respect to the auction of real estate at the Incheon District Court 2015 Dop2890, this Court decided October 20, 2015

Of the dividends dividends distributed to the Defendant, the amount of 31,024,267 won shall be deleted and the amount shall be distributed to the Plaintiff.

shall be corrected by correction.

2. The costs of the lawsuit are assessed against the defendant.

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Cheong-gu Office

The same shall apply to the order.

Gap evidence 1 to 8, Eul evidence 1 to 5-2 (including additional number)

In full view of the overall purport of the pleadings, the facts as shown in the attached Form may be recognized.

Articles 21(1)7 (proviso) and 22(1) of the Framework Act on National Taxes, Article 10-2 of the Enforcement Decree of the same Act

According to the regulations, the liability to pay value-added tax on the import of goods shall be the customs collector.

Since the amount of tax is fixed at the time of filing a tax return, the National Tax Basic Act

35 (1) 3 (a) shall determine the priority of secured claims, such as mortgages, in accordance with Article 35 (1) 3 (a).

The statutory deadline shall also be deemed to be the date on which the tax base and tax amount are not reported or declared.

The Government determines or decides the tax base and tax amount due to errors, omissions, etc. in the contents;

the tax liability becomes final and conclusive at the time of the determination, and as to the notified tax amount:

Pursuant to Article 35 (1) 3 (b) of the Framework Act on National Taxes, a statutory due date shall be issued for tax payment.

On September 8, 1998, Supreme Court Decision 97Da12037 delivered on September 8, 199, and Supreme Court Decision 98Da28 delivered on January 28, 200

See Supreme Court Decision 2005Da10845 Decided February 22, 2007, etc.

"The notified tax amount" as referred to in the above legal doctrine means a resolution for re-revision of value-added tax in this case.

(A) the full amount pursuant to the re-revision (amount of increase) stated in Note 1-2, B-2-2, Ga (amount of increase)

key. The difference that is increased before and after the re-revision cannot be seen as increasing only the difference. If the difference is, the difference.

If the logic that only Linnin is logic, in the case of reduction, there is no subject to Linnish, and there is no error.

This is because of the fact.

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Examining the facts found in light of the aforementioned legal principles, there is an error in the reported content.

(v) the government decides the tax base and amount of tax;

The date of dispatch must be the statutory date. Therefore, the statutory date shall be July 1, 2010 and July 7, 2010.

BC is lower than the right to collateral security of the plaintiff.

If so, the distribution schedule stated in the order shall be the number of 31,024,267 won distributed in the future of the defendant (Seoul Incheon National Tax Office).

It should be corrected that the entire amount is distributed to the plaintiff who is a senior dividend holder.

The plaintiff's claim is accepted and the decision is rendered in favor of the plaintiff.