The statutory due date of the additional dues is when the liability to pay the additional dues itself becomes final and conclusive, i.e., the notified payment deadline.

The statutory deadline for the additional dues should be the time when the obligation to pay the additional dues itself becomes final and conclusive, i.e., the time when the notified payment deadline is excessive. Since the date for the establishment of the instant mortgage is earlier than the statutory deadline for the additional dues, the claims for the additional dues in this case cannot be priorityd over the claims

Article 35 of the Framework Act on National Taxes, Article 21 of the National Tax Collection Act

2012 Mada8426 Demurrer

AAAA Capital, Inc.

Korea

November 23, 2012

November 23, 2012

1. Of the dividend table prepared on June 18, 2012 by the said court with respect to the auction cases of car cars (No. 12322), the amount of dividends to the defendant shall be KRW 000,000, and the amount of dividends to the plaintiff shall be KRW 000,000, respectively, among the dividend table prepared on June 18, 201 by the said court.

2. The costs of lawsuit shall be borne by each person;

The same shall apply to the order.

1. Facts of recognition;

A. On January 25, 2011, 201, DDR Co., Ltd. (hereinafter referred to as "Dtetetec") filed a regular return on the value-added tax for 200 won among the value-added tax, which was determined to be deferred until May 31, 201, but did not pay 00 won by the above deadline. Additional dues for the tax in arrears (hereinafter referred to as "additional dues in this case") are 00 won.

B. On the other hand, on February 7, 2011, the Plaintiff completed the registration of the creation of mortgage (hereinafter referred to as “the mortgage of this case”) with respect to automobiles listed in the separate list owned by Dteteke (hereinafter referred to as “the instant automobiles”), the maximum debt amount of which is KRW 00, and debtor Dteke, and the mortgagee.

C. Upon the Plaintiff’s application for voluntary auction, the procedure of voluntary auction was initiated at this Court around 1232 with respect to the instant automobile, and the court of execution, with the Defendant, who is the right to request delivery, distributed KRW 00,000, which is the full amount of the claim for delivery, to the Defendant, as the second creditor, and the Plaintiff, who is the right to collateral security, as the third creditor, was to distribute KRW 00,000, out of the amount of the claim amount, to the third creditor (hereinafter “instant dividend table”).

(Omission of Distribution Schedule)

D. On June 18, 2012, the Plaintiff appeared on the date of distribution of the said voluntary auction procedure, and raised an objection regarding KRW 540,00, out of the dividends to the Defendant, and filed the instant lawsuit on June 22, 2012, within the statutory period.

[Grounds for Recognition] The non-contentious facts, Gap evidence 1 to 3, Eul evidence 1 and 2, and the purport of the whole pleadings

2. Determination

Article 35 (2) 3 of the Framework Act on National Taxes does not provide for the statutory due date of the additional dues, but Article 21 of the National Tax Number Act provides that additional dues shall be collected when national taxes are not paid in full by the due date. Thus, if the tax amount in arrears is not paid by the due date notified in the notice of the principal tax payment, the additional dues naturally accrue pursuant to the above provision without any separate confirmation procedure for the additional dues imposed by the tax authority. Therefore, the statutory due date of the additional dues shall be deemed to be when the tax liability for the additional dues is determined by analogy of the provisions of Article 35 (2) 3 (c) of the Framework Act on National Taxes, i.e., when the tax payment obligation of the additional dues is determined, and when the notified in the notice of the payment is over the due date (see Supreme Court Decision 2001Da74018, Feb. 8, 2002). According to the above recognition, the statutory due date of the additional dues in this case shall be 00 days prior to the date of the instant mortgage set.

3. Conclusion

Then, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.