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(영문) 대구지방법원포항지원 2016.01.26 2014가합1855
배당이의
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Facts of recognition;

A. On December 17, 2010, the Gyeongsan Credit Union completed the registration of the establishment of a neighboring mortgage as the Plaintiff’s obligor, as to each real estate listed in [Attachment List Nos. 1 and 2] owned by the Plaintiff, with respect to each real estate indicated in [Attachment List No. 1 and 2].

B. The director of the North Daegu District Tax Office and the head of the East Daegu District Tax Office were delinquent in paying the total amount of KRW 129,785,910, imposed on D Co., Ltd. (hereinafter “D”) for year 201, year 2012, year 201, year 10, year 2012, year 201, year 201, year 201, year 201, and year 29,785,910. At the time of establishment of the tax liability pursuant to Article 39 Subparag. 2 of the Framework Act on National Taxes, the Plaintiff, as an oligopolistic shareholder of D Co., Ltd., owned all stocks of D Co., Ltd, was designated as the secondary taxpayer and notified the Plaintiff for the total amount of KRW

Now, 1 D Company’s value-added tax for the year in which the tax liability for the tax was established on the date of the due date of payment of the tax item of the trade name, shall be imposed on the first half of 2012, June 30, 2012, 71,929,420 E station value-added tax for the second half of 2012, September 30, 2012, and the second half of 2012, September 31, 2012; 29,807, 3503 D Company’s corporate tax for the year in which the tax liability is established; and 1,335, 8104 E station value-added tax for the second half of 2012, 2015, 31, 205, 2015, 31, 205, 2015, 31, 25, 2012.

C. Since then, the Plaintiff failed to pay the above corporate tax and value-added tax, the Defendant seized each real estate listed in the separate sheet Nos. 1 and 2 on November 15, 2012, and completed the seizure registration on the 16th of the same month.

On the other hand, on November 11, 2013, Gyeongsan Credit Union filed an application for voluntary auction under Article 365 of the Civil Act with respect to each real estate listed in the separate sheet owned by the Plaintiff, and received a decision to voluntarily commence auction on March 4, 2014, and thereafter, on March 20, 2014, the Daegu District Court filed an application for compulsory auction on March 24, 2014 with this Court for the real estate listed in paragraph (3) of the separate sheet No. 2013 (Seoul District Court 2013j1013 and received a decision to commence compulsory auction on March 24, 2014.

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