Attachment of the object of factory mortgage and the validity of divided public sale

Land or building which is the object of factory mortgage under the former National Tax Collection Act (Act No. 82 of December 20, 499) may be seized and sold by public auction.

Articles 2, 3, and 7 of the Factory Mortgage Act, Article 38 (5) of the National Tax Collection Act

M. M. M. M. T. T. T. T. T. T. T. T. T. T.

Head of tax office

Daegu High Court Decision 60Do32 delivered on August 31, 1961

The original judgment shall be reversed.

The case shall be remanded to the Daegu High Court.

According to the provisions of the Factory Mortgage Act, the mortgage established on the land or building of the factory except for the case where the creditor can cancel the debtor's act according to the provisions of Article 406 of the Civil Act is on the land or building, and on the machinery or building installed in the land or building, and on the objects of the mortgage, seizure of the land or building which is the object of the mortgage is on the object of the mortgage. Meanwhile, according to the purport of Article 38 (5) of the National Tax Collection Act, it is reasonable to interpret that it can be separated from the real estate or building which is the object of the factory mortgage to be seized and sold under the same Act within the extent of 10th day of July 196, the court below determined that it is an appraisal of the real estate or building which is the object of the factory mortgage, which is the object of the real estate mortgage, and it is clear that the court below's judgment is an appraisal of 10th day of July 19, 196, and it is not an appraisal of the movable property which is the object of the factory mortgage.

Therefore, the original judgment is reversed, and the case is remanded to the Daegu High Court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices.

The judge of the Supreme Court (Presiding Judge) of the Red Magsan (Presiding Judge) of the Republic of Korea is a Mag-bunbun Mag-man