Priority of distribution of dividend amount;

Additional charges incurred after the date of distribution shall not be included in the distribution.

Daejeon District Court-2015-Ga group-13154 (Law No. 14, 2016)

Kim 00

Republic of Korea and 1

2016.05.03

oly 2016.14

1. The document prepared by the competent court on April 8, 2015 with respect to the auction cases of real estate at Daejeon District Court 2014, 8134;

한 배당표 중 피고 대한민국 중 ㅁㅁ세무서에 대한 배당액 20,070,467원을14,140,510원으로, ㅁㅁㅁ세무서에 대한 배당액 86,878원을 0원으로 경정한다.

2. The plaintiff's claim against the defendant BB Credit Union and the remaining claims against the defendant Republic of Korea are dismissed, respectively.

3. Of the costs of lawsuit, the part arising between the Plaintiff and the Defendant BB Credit Union is assessed against the Plaintiff, and the remainder is assessed against the Plaintiff and the Defendant Korea, respectively.

Cheong-gu Office

대전지방법원 2014타경8134 부동산 경매사건에 관하여 위 법원이 2015. 4. 8.작성한배당표 중 피고 BBB 신용협동조합 대한 배당액 99,970,770원을 77,000,000원으로, 피고 대한민국 중 ㅁㅁ세무서에 대한 배당액 20,070,467원을 10,544,040원으로, ㅁㅁㅁ

The amount of dividends to the tax office shall be 86,878 won, and the amount of dividends to the plaintiff shall be corrected to 32,584,075 won, respectively.

1. Basic facts

가. 원고와 AAA이 합유하는 @@ @구 @@동 226-8 대 159㎡와 그 지상 건물(이하 '이 사건 부동산'이라 한다)에 대하여 근저당권자인 피고 BBB 신용협동조합(이하'피고 조합'이라 한다)의 신청으로 2014. 4. 10. ㅁㅁ지방법원 2014타경8134호로 부동산임의경매절차가 개시되었다(이하 '이 사건 임의경매절차'라 한다).

B. Paragraph (0) of the case where “the tax claims related to this case among the tax claims that the Defendant Republic of Korea requested to deliver during the voluntary auction procedure of this case is as follows (hereinafter referred to as the following tax claims are set forth in the sequences

Tax claims(hereinafter referred to as "tax claims").

C. In the instant voluntary auction procedure, on April 8, 2015, the distribution schedule was prepared as indicated below, and the Plaintiff appeared on the date of distribution and raised an objection as set forth in the section No. 6 objection.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, Eul evidence 2-1, 3-2, Eul evidence 3-2, Eul evidence 8 (including the paper number), the purport of the whole pleadings

2. Determination as to the claim against the defendant union

The plaintiff, since the defendant union was to reduce the loan interest interest to the plaintiff, the plaintiff's voluntary loan of this case

In each proceeding, the Defendant Union’s allocation of the loan interest of KRW 22,970,770 is unreasonable. The Plaintiff’s above assertion is without merit, inasmuch as there is no evidence to acknowledge the Plaintiff’s above assertion.

3. Determination on the claim against Defendant Republic of Korea

A. The parties' assertion

1) The plaintiff's assertion

피고 대한민국의 원고에 대한 조세채권은 모두 소멸하였으므로 피고 대한민국중 ㅁㅁ세무서에 대한 배당액 20,070,467원을 10,544,040원으로, ㅁㅁㅁ세무서에 대한배당액 86,878원을 0원으로 경정하고, 위 삭제된 배당액 10,630,918원(= 10,544,040원

+86,878 won should be distributed to the Plaintiff.

2) Defendant Republic of Korea’s assertion

가) ㅁㅁㅁ세무서 배당액 부분

The fact that the Plaintiff received a full repayment of the taxation claim of this case from the Plaintiff is recognized.

나) ㅁㅁ세무소 배당액 부분

(1) 피고 대한민국은 원고와의 다른 배당이의 사건(ㅁㅁ지방법원 2014가합8589호)에서 승소하여 2016. 4. 8. 배당금 교부청구를 하여 같은 날 13,756,670원을 지

The fact that the taxation claim of this case was appropriated for the taxation claim of this case is recognized.

(2) However, since the amount of Defendant Korea’s tax claims should be calculated at the rate of 1.2% per month that occurs until the closing of the fact-finding proceedings, the above amount of KRW 13,756,670 should be also calculated.

Paragraph 2 of this case’s tax claim against the Plaintiff as of May 3, 2016, as of May 3, 2016, as shown in the balance of the Plaintiff’s tax claim and the balance of the Kim Sung-hun’s tax claim on attached Form 1.

The taxation claim of this case against Kim Sung-hun remains KRW 14,276,40 (= principal tax amount of KRW 10,544,040 + surcharge of KRW 316,320 + increased surcharge of KRW 126,520).

나. ㅁㅁㅁ세무서 배당액에 관한 판단

On December 29, 2014, the Plaintiff paid KRW 114,820 to Defendant Republic of Korea, and the instant claim 3

권이 모두 소멸한 사실은 당사자 사이에 다툼이 없으므로, 이 사건 배당표의 피고 대한민국 중 ㅁㅁㅁ세무서에 대한 배당액 86,878원은 0원으로 경정되어야 한다.

다. ㅁㅁ세무서 배당액에 관한 판단

1) Facts of recognition

The following facts are recognized in full view of the purport of the entire pleadings in each statement in Eul's evidence Nos. 5 through 9:

가) 피고 대한민국은 원고와 CCC 소유의 ㅁㅁ #구 ##동 132-5 대 423.1㎡와 그 지상 건물에 관하여 근저당권자인 주식회사 한국외환은행의 신청으로 개시된 ㅁㅁ지방법원 2014타경1522호 부동산임의경매절차에서 이 사건 제2항 조세채권에 기초하여 교부청구를 하였고, ㅁㅁ지방법원은 위 경매절차에서 피고 대한민국에 13,756,670

The distribution schedule was prepared with the content that distributes the source.

나) 원고는 피고 대한민국 등을 상대로 ㅁㅁ지방법원 2014가합8589호로 배당이

Although filing a suit of demurrer, a judgment against the losing party was rendered on September 23, 2015, and the judgment against the losing party became final and conclusive on November 10, 2015. The Defendant Republic of Korea received KRW 13,790,890 on April 8, 2016 upon filing an application for the delivery of dividends and received payment of KRW 13,790 on the same day, and appropriated in the order of additional dues for tax claims and national taxes under Paragraph 2 of this case.

was made.

2) Determination

가) 배당이의의 소의 원고는 배당기일 후 배당이의 소송 중에 피고의 채권액이변제 등의 사유로 일부 소멸하여 그 잔존 채권액이 청구금액에 미달하게 된 경우에도이를 이의사유로 주장할 수 있다(대법원 2007. 8. 23. 선고 2007다27427 판결 참조)이 사건에 관하여 보건대, ㅁㅁ지방법원 2014가합8589호 사건에서 피고가 승소한 13,756,670원은 그 판결이 확정된 2015. 11. 10. 변제의 효력이 발생한다고 봄이 상당하므로(대법원 2012. 10. 11. 선고 2011다17403 판결 참조), 위 13,756,670원은2015. 11. 10. 기준으로 그 시점까지 발생한 이 사건 제2항 조세채권 가산금3,834,500원과 국세 11,431,040원1)에 순차 충당되어, 결국 이 사건 제2항 조세채권의 본세는1,508,870원(= 15,265,540원 - 13,756,670원)이 남는다.

B) The Defendant asserts that the amount of the Defendant’s claim should be calculated by adding the additional charges for respective tax claims under paragraphs 1 and 2 of this case, which occurred until the closing date of argument in the instant case. However, the additional charges incurred after the date of distribution cannot be included in the distribution (see Supreme Court Decision 2009Da70555, Jul. 14, 201). Therefore, the Defendant’s assertion above is without merit.

3) Sub-decisions

A) Ultimately, during the instant voluntary auction procedure, the taxation claim under Paragraph (1) of this case, which serves as the basis for calculating the dividend to Defendant Republic of Korea, shall be KRW 12,631,640, and the taxation claim under Paragraph (2) of this case, KRW 1,508,870, and thus, the portion exceeding KRW 14,140,510 (=12,631,640 + + KRW 1,508,780) of each of the above taxation claims shall be deleted.

B) The Plaintiff asserted that the amount of dividends against the Defendant deleted should be distributed to the Plaintiff. However, where the debtor won a lawsuit of demurrer against distribution by filing a lawsuit of demurrer against distribution, the winning amount shall be the dividend foundation and the additional dividends for other creditors shall be paid. If there is no creditor entitled to the additional dividends, the surplus shall be granted only to the Plaintiff or Kim Sung-hun who is the owner. The issue of whether to pay additional dividends is to be determined by the enforcement court (Articles 268 and 161(2)2 of the Civil Execution Act). The Plaintiff’

4. Conclusion

If so, the plaintiff's claim against the defendant Republic of Korea is justified within the above scope of recognition. The remaining claims against the defendant Republic of Korea and the claims against the defendant union are dismissed as it is without merit. It is so decided as per Disposition.