Fraudulent Gains;

Whether the amount distributed by the Defendant includes the attached amount of the right to claim the deposit, the already paid amount, and the money appropriated as the payment for public sale.

The contents of the judgment are the same as attachment.

2017 Gohap51372 Unlawful gains

Go**

Korea

on October 25, 2017

on 15, 2017

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

The defendant shall pay to the plaintiff 278,814,085 won with 5% interest per annum from March 3, 2017 to the service date of a copy of the complaint of this case, and 15% interest per annum from the next day to the day of complete payment.

1. Basic facts

A. The Plaintiff paid a total of KRW 118,186,770 from September 29, 201 to January 15, 2012.

나. 한편 원고와 남편 임@@는 의정부지방법원 등에 2011. 11. 23.부터 2014. 10.22.까지 합계 49,592,645원을 공탁하였다.

C. On February 3, 2016, 201 21,719 m21,719 m2, which was owned by the Plaintiff, was disposed of as a public auction in the amount of KRW 80,00,000 of the successful bid (hereinafter “instant public auction”). Some of the above public auction proceeds was appropriated for payment to the Plaintiff’s national taxes in arrears.

D. The Defendant claimed KRW 732,782,550 of the national tax claim in arrears of the Plaintiff in the case of compulsory auction on the real estate stated in the attached list (Korean Government District Court Decision 2014Ma7691, hereinafter referred to as “instant auction”) and received dividends on February 16, 2017.

[Ground for Recognition] Unsatisfy, Gap evidence 1 to 7 (which has a serial number) shall include each number;

Each entry and the purport of the whole pleadings; hereinafter the same shall apply)

2. The plaintiff's assertion

Of KRW 732,782,550, the Defendant received dividends in the auction procedure of this case, ① the amount that the Defendant attached to the Plaintiff’s right to claim the recovery of deposit, ② the amount that the Plaintiff paid, ③ the amount that the Plaintiff paid, ③ the total amount of 278,814,085 that was appropriated as the payment for the public sale of this case. Accordingly, the Defendant’s tax amount payable to the Plaintiff

1 Local income tax 7,296,010

2 Property tax 5,646,540

3 Local income tax, resident tax 24,733,630

4 Global income tax (2008) 10,510,590

5 Global income tax (209) 14,785,500

6 Global income tax (2009) 10,000,000

7 Value-added tax (1 January 2007), 18,592,230

8 Value-added Tax (1 January 2008) 2,981,810

9 Value-added tax (2nd 2, 2008), 10,771,820

10 Value-added tax (2nd 2,2010), 2,868,640

11 Value-added tax (2 years 2010), 10,000,000

Total 118,186,770

In addition, as unjust enrichment, 278,814,085 won and damages for delay are obligated to be paid.

3. Determination

A. Determination as to the seized deposit money

As alleged by the Plaintiff, even if the Defendant seized the Plaintiff’s right to recover the deposit.

This part of the Plaintiff’s assertion is without merit (it cannot be deemed that the Plaintiff has the right to claim the deposit from the Plaintiff with respect to the portion deposited as the representative of Chuncheon) on the ground that the right to claim the deposit was seized.

B. Determination on the part of the tax paid by the Plaintiff as the tax and the public sale price

1) Facts of recognition

In full view of the above evidence, Eul evidence Nos. 1 to 8 and the purport of the whole pleadings

of this section. The facts of this section may be found.

○ Tax items and payments alleged to have been calculated double of the taxes paid by the Plaintiff

The amount of tax shall be as follows:

Tax amount to be paid for the taxation disposition (the year of reversion)

1 global income tax (2,253,120) 2,253,120

2 Global income tax (2010) 55,880,780

3. Gross real estate tax (2012) 4,997,830

4. Gross real estate tax (2013) 4,885,530

5. Gross real estate tax (2014) 4,588,430

6 Comprehensive Real Estate Tax (2015), 4,151,620

Total 76,757,310

The amount of tax to be paid shall be the amount of tax assessed.

1. Global income tax (2006) 171,115,760

2 global income tax (207) 226,929,500

3 global income tax (2010) 3,237,3601

4 Value-added tax (1 January 2006) 35,486,780

5 Value-added tax (2nd 2, 2006), 43,583,320

6 Value-added tax (2nd 2, 2007), 155,831,190

7 Value-added tax (2 years 2009) 50,108,900

8 Value-added tax (Law No. 46,639,590 January 2010)

Total 732,932,400

○ The national taxes paid as the price for the instant public auction are as follows.

The national taxes appropriated as a dividend in the auction procedure of this case are as follows.

2) Determination

According to the above facts, the Plaintiff’s tax payment Nos. 1 through 3 is a local tax, which is not a tax imposed by the Defendant; and it is recognized that there exists no item that overlaps with the national tax appropriated as a dividend in the auction procedure of this case, which was paid by the Plaintiff or appropriated as a dividend in the public sale of this case. In light of this, the Defendant cannot be deemed to have received KRW 732,932,40 from the auction procedure of this case and received KRW 732,932,40 from the auction procedure of this case and received KRW 732,932,40, and it cannot be deemed that there was a national tax paid in double, and otherwise recognized, 1) global income tax (1) remaining after 3,237,360 won (excluding KRW 55,80,780,000, which was paid in the public sale price of this case).

Therefore, the Plaintiff’s assertion on this part is without merit.

C. Sub-decision

Thus, we cannot accept the plaintiff's assertion that the defendant received a dividend from the national tax claim of KRW 732,932,40, which was distributed to the defendant in the auction procedure of this case without a legitimate title.

4. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.