The increased amount is above the secured claim of the right to collateral security.

Aggravated increase is above the secured claim of the right to collateral security.

Incheon District Court-2014-Ban-234123

00 Limited Liability Company

Korea

July 15, 2015

oly 21, 2015

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

this Court with respect to voluntary auction cases of real estate No. 44647, Jul. 16, 2014

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Of the dividends dividends distributed to the defendant, the amount of 69,142,949 won shall be deleted, and the amount of dividends to the plaintiff 0

class 69,142,949 shall be corrected to 69,142,99

1. Basic facts

The following facts do not conflict between the parties or between Gap, Gap evidence 1 to 11, Eul 1 to 7:

Each entry of family evidence may be recognized by integrating the purpose of all pleadings.

A. National tax liability of Kim 00

(1) Kim 00 acquired A apartment at KRW 176,711,111 on March 7, 1996, and transferred it at KRW 852,00,000 on April 2, 2008.

671,088,889 won transfer margin may not be reported, even though such gains have accrued.

was made.

(2) On June 30, 2010, the director of the tax office’s prior notice of taxation of KRW 443,876,161 to Kim 00.

After this year, 443,876,161 capital gains tax (determined tax amount 334,294,444), from April 4, 198 to Kim 00

Won + Penalty 66,858,888 Won + Additional Tax 42,722,829 Won for the time limit for payment in good faith

On the 31st of the same month, the notice of payment was issued, and Kim 00 received the above notice of payment on the 9th of the same month.

(c)

(3) Meanwhile, on August 1, 2010, the head of the PP Tax Office frequently imposed securities transaction tax on Kim 00 on August 1, 2010.

443,290 won (= principal tax of 430,380 won + 430,380 won)

A notice of tax payment to pay additional 12,910 won was sent by registered mail;

Around that time, the above tax notice was served to Kim 00.

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B. The auction procedure of this case

(1) The FF Bank on September 17, 2010 to secure its claim against Kim 00 on September 17, 2010

17. Creation of a right to collateral security with a maximum debt amount of KRW 360,000,000 with respect to the real estate in the instant case from Kim 00

The right to collateral security of this case was registered (hereinafter referred to as the "mortgage of this case").

(2) With respect to the instant real property, on October 20, 201, under K-gu LL-si, the rightful owner LL-si on October 201

the registration date of seizure, April 10, 2013, the registration of seizure to which the right holder is the State of a right, respectively.

FF Bank was paid for the instant real estate on or around May 2013 by the FF Bank, subject to the foregoing right to collateral security.

The application for voluntary auction by this Court No. 2013 44647 shall be filed and the procedure of voluntary auction shall commence on the 23th day of the same month.

The real estate was sold to KimS on June 3, 2014.

(3) On June 10, 2013, the head of the PP Tax Office of the PP Tax Office of the Republic of Korea (hereinafter referred to as the 633,410,560 won at the above executing court of execution on August 1, 2010.

Securities transaction tax of 443,290 won (the principal tax of 430,380 won + additional dues of 12,910 won) + August 2010

4.The transfer income tax of this case as the statutory due date of 632,967,280 won (this tax is 443,876,160 won +

The term "the national tax of this case" was referred to as "the national tax of this case" when Q was requested to deliver all additional dues 189,091,110) and below.

J. The plaintiff is authorized by the FF Bank to transfer and accept a claim sales contract and a claim sales contract.

Pursuant to one contract, claims and collateral security against Kim 00 were acquired.

(4) The above execution court shall distribute the actual amount of dividends, excluding the execution cost on the date of open distribution on July 16, 2014.

Of the amount of 69,449,119 won, 306,170 won in K-gu and 2nd order in LL-si, a person entitled to issue (relevant tax)

The content of distributing the remainder of KRW 69,142,949 to the defendant who is the holder of the capital gains tax, etc. above

The distribution schedule was drawn up.

(5) The plaintiff raised an objection to the whole amount of dividends against the defendant on the date of the above distribution.

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A lawsuit was filed.

(c) Related public auction procedures;

(1) On October 19, 2010, the director of the PPP Tax Office established the right to collateral security with real estate and joint collateral against the FF Bank on October 19, 2010 with a national tax claim against Kim 00.

on April 4, 2013 following the attachment of H H land and buildings, by requesting a public auction to GG Corporation to sell the said real estate at KRW 535,847,530 (including depository interest) on September 23, 2013.

was made.

(2) On November 18, 2013, the director of the tax office of the PPP would provide for the instant provisions to GG Corporation in the public sale procedure.

60,043,110 Securities Transaction Tax (this tax is 430,380 won + Additional 12,910 won) 443,290 won in total

+ KRW 659,59,820 of the transfer income tax of this case + KRW 443,876,160 of the principal tax + Additional KRW 13,316,285 of the additional charges

Additional dues 202,407,375) & additional dues 202,400.

(3) On November 29, 2013, the GG Corporation shall order one of the proceeds from the sale on the date of open distribution.

Samsung in the order of 16,437,410 won, 9,721,690 won, and 3rd priority to the Jung-gu Incheon Metropolitan City Office.

To distribute the remainder of 509,688,440 won to the chief of the tax office, the proceeds of the public auction have been distributed.

On the same day, the plaintiff 316,005,523 out of the distribution amount to the Director of the PP Tax Office of the above distribution statement

The objection was raised.

(4) On December 27, 2013, the director of the competent tax office rendered a decision to dismiss the Plaintiff’s objection.

In addition, on March 17, 2014, the Tax Tribunal rendered a legal award on additional dues among the national tax claims in this case.

Since September 17, 2010, the date of establishment of the plaintiff's right to collateral security, the plaintiff's right to collateral security is an additional charge.

44,306,540 won to correct the distribution amount to the Director of the PP Tax Office by asserting that priority is priority.

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The Tax Tribunal made a request to the effect that the additional charges shall be paid on July 17 of the same year.

When the payment period notified by the notice is over, the payment duty becomes final and conclusive, and the date shall become the statutory due date.

In addition, the plaintiff's decision to dismiss the plaintiff's appeal was made on the ground that priority over the right to collateral security.

(c)

(5) Accordingly, the Plaintiff’s contribution to GG Corporation as Seoul Administrative Court No. 2014Guhap70235

In each proceeding, filing an administrative litigation seeking the revocation of the entire allocation disposition against Samsung tax authority;

on July 10, 2015, in excess of KRW 457,635,734 of the above allocation disposition

The plaintiff revoked the plaintiff's remaining claims and dismissed them, and Korea's judgment against them

The asset management corporation appeals and continues to exist in Seoul High Court 2015Nu54652.

2. The plaintiff's assertion

The statutory due date of the additional dues among the national tax bonds of this case shall be the time limit notified in the payment notice.

capital gains shall be deemed to be the time when the actual payment is made, not the time when the actual payment is made.

The additional dues of the tax are finalized, that is, the date the obligation to pay is fixed, or the date the distribution schedule is prepared;

The date is lower than the date of establishment of the right to collateral security that the plaintiff acquired by the plaintiff.

On the other hand, the defendant's claim is identical to the claim reported in the auction procedure of this case.

GG Corporation in the relevant public auction procedures entrusted by the head of the Gu and performed by the GG Corporation

The defendant or the defendant by preparing a distribution statement that distributes 509,68,540 won to the Director of the PP Tax Office; or

Samsung Tax Department already received the portion exceeding the principal tax out of the national tax obligation of this case, and thus, this case

In the auction procedure, the distribution of dividends to the defendant is illegal.

3. Determination

A. Determination on the legal date of the national tax of this case

- - Other

(1) Principal tax portion among the national tax of this case

The former Framework Act on National Taxes (Amended by Act No. 12162, Jan. 1, 2014; hereinafter the same shall apply)

According to Article 35(1), national taxes, etc. shall be collected prior to other claims, but prior to the statutory due date of national taxes.

national tax shall be levied on any claim secured by the mortgage, if the registration of establishment of a mortgage has been made.

First of all, the 'legal date of national tax' shall be determined by the report of the tax base and amount of tax.

(including interim prepaid corporate tax and value-added tax paid by preliminary return)

on the date of filing the return (proviso of paragraph (1) 3 (a) of the above Act), and the tax base and tax amount, for the amount reported.

If the Government determines, revises, or occasional assessment of the amount, the amount so notified shall:

Article 22 of the former Framework Act on National Taxes shall be the date on which a notice of tax payment is served (proviso 3 (b) of the proviso to paragraph (1).

According to Paragraph (1) of this Article and Article 10-2 of the Enforcement Decree of the Framework Act on National Taxes, capital gains tax and securities transaction tax shall be

Liability for tax payment is determined when filing a return on tax base and amount of tax to the Government (subparagraph 1); and

In determining the standard and amount of tax, tax liability is determined when determining the standard and amount of tax (paragraph (2).

Where the Government determines the tax base and amount of national capital gains tax and securities transaction tax, such tax payment.

The delivery date of the notice shall be the statutory due date of each principal tax.

According to the above evidence, the head of the PP Tax Office imposed the transfer income tax of this case on August 4, 2010.

On August 4, 2010, the Director of the Tax Office sent a notice of tax payment of capital gains tax by registered mail on August 4, 2010, for computerized data managed by the National Tax Service’s computer information management office;

On August 13, 2010, the head of the PP Tax Office returned a tax payment notice again on August 18, 2010.

The fact that it was sent by his method and was served to Kim 00 around that time, was entered into the purport that the service was carried out;

An objection against the disposition of imposition of capital gains tax submitted by Kim 00 to the head of SS Tax Office on September 2010

or the first day of the receipt of the notice of disposition (or the first day of the receipt of the notice);

- - Other

‘A delivery certificate drawn up in the name of Kim 00', written on August 5, 2010

The statement that "it is confirmed that a payment notice of transfer income tax has been received on August 9, 2010" is written.

on the right side of the part in which the name of Kim 00 is printed in the vice-competing letter, and that part below that part shall be Kim 00

It can be recognized that a signature appears to be self-written, and according to the above facts of recognition, the above facts of recognition

A tax notice has been sent to Kim 00 on August 4, 2010 and August 18, 2010 on two occasions and on August 5, 2010

or at the latest on August 9, 2010 or on August 18, 2010, it can be sufficiently estimated that the service has been made;

The date indicated in the above certificate of delivery is not later than the date of return of the registered mail or the above certificate of delivery

of this section solely on the sole basis that all parts except the signature portion of this section are printed in the same letter.

Unlike this, it is difficult to see otherwise.

In addition, according to the above evidence, the head of the PP Tax Office's securities transaction tax of this case on August 1, 2010.

Tax base and tax amount shall be determined, and on August 3, 2010, a tax payment notice of securities transaction tax may be issued by registered mail.

Around that time, the fact that the above tax notice was sent to Kim 00 can also be recognized.

In applying the legal principles as seen earlier, capital gains tax amounting to KRW 443,876,160.

The statutory due date is August 4, 2010 or August 18, 2010, which is the date of sending a tax notice, and the principal securities transaction tax is the principal tax.

The statutory date of KRW 430,380 is August 3, 2010, which is the date on which a tax notice is sent.

(2) The statutory deadline for the portion of the instant national tax

Article 35 (1) 3 of the former Framework Act on National Taxes concerning the statutory due date for additional charges

there is no provision under Article 2(5) of the former Framework Act on National Taxes and Article 21(1) of the National Tax Collection Act.

If national taxes are not paid by the time limit for payment, the notified tax amount pursuant to the same Act.

Since additional charges equivalent to 3/100 are to be collected, additional charges shall be collected by the State.

By the deadline notified in the notice of payment of principal tax pursuant to Article 9 of the Tax Collection Act;

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If the tax is not paid, it shall not be subject to a separate final determination procedure by the tax authority.

As a matter of course, the amount of additional dues is determined, and therefore the statutory date of additional dues shall be the Gu national tax period.

In accordance with Article 35 (1) 3 (c) of this Act by analogy, the liability to pay additional dues shall become final and conclusive.

In other words, the payment deadline notified in the payment notice shall be deemed to be the time of the excess (Supreme Court).

According to the above evidence, the above transfer income tax and the above transfer income tax according to the above evidence.

The fact determined on August 31, 2010 may be recognized as having been determined on August 31, 2010 in the payment notice of the securities transaction tax.

Therefore, the statutory due date of the portion of the national tax of this case is limited to the above due date for payment.9.

1. is:

(3) The statutory due date for increased capital gains tax

Article 35 (1) 3 of the former Framework Act on National Taxes concerning statutory due dates for increased additional charges

under Article 2 (5) of the former Framework Act on National Taxes and Article 21 (2) of the National Tax Collection Act.

If national taxes in arrears are not paid, one month elapsed from the date on which the time limit for payment expires.

provision that a increased tax amount equivalent to 12/1000 of the national taxes in arrears shall be collected every time;

As such, the statutory due date of increased additional dues is the provision of Article 35(1)3(c) of the Framework Act on National Taxes.

by analogy, when the increased tax liability is determined in itself, i.e. from the date on which the payment deadline expires.

A month shall be deemed to have lapsed (see Supreme Court Decision 2002Da74374, Mar. 11, 2003).

Examining the facts acknowledged earlier in light of the aforementioned legal principles, the statutory period of increased capital gains tax

Japan shall be October 1, 2010, each one month from September 1, 201, which is the expiration date of the principal tax payment period.

The first day of each month.

B. The national tax of this case and the right to collateral security of this case

According to the above paragraph (a) above, the main tax and additional dues out of the national tax of this case are statutory.

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All of the dates are the date before September 17, 2010, which is the statutory date of the instant right to collateral security. As such, the national tax of the instant case

Of the principal and surcharges, 457,635,734 won = 443,876,160 won (principal capital gains tax) + 430,380 won

(Additional Tax for Securities Transaction Tax) + 13,316,284 won (Additional Tax for Transfer Income Tax) + 12,910 won (Additional Tax for Securities Transaction Tax)】

the first priority of the right than the secured claim of the above secured mortgage, and the transfer income tax

The statutory date of increased additional charges shall be the first day of October 1, 2010, whichever is the first day of each month, and the statutory date of the above right to collateral security.

Since it is apparent after September 17, 2010, the above increased portion is the secured debt of the above increased portion.

I think that it is above the heat.

C. Sub-committee

Therefore, among the national taxes of this case, priority over the mortgage of this case

The increased portion of the tax office is above the house, and the head of the tax office of PPP tax office of the relevant public sale.

In the vehicle, the amount exceeding the principal tax and additional charges among the national taxes of this case shall be distributed, but the plaintiff

With regard to the above distributed amount of KRW 316,005,523, the principal tax among the principal tax and additional dues in this case

Only KRW 193,682,917 (i.e., KRW 509,688,440) - 316,005,523)

As such, the dividend of this case against the defendant is still lawful.

4. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so ordered as per Disposition.

partnership.