If non-payment is made after preliminary return of capital gains tax;

No separate decision-making disposition was made because it does not constitute an omission or error in the tax base and tax amount on which the transfer income tax was scheduled. Therefore, in the case of preliminary return of transfer income tax, the statutory due date falls on the

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

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

Of the distribution schedule prepared on December 5, 2008, the court deleted the amount of 9,148,140 won against the defendant from among the distribution schedule prepared by the court on December 5, 2008 and corrected it to distribute it to the plaintiff.

1. The plaintiff's assertion

The plaintiff prepared a distribution schedule with respect to 1301 won of ○○-dong, Seoul, ○○○○○○○○○○-dong, ○○○○○○○○-dong, ○○○○○○○○-dong, hereinafter the "real estate of this case"), which was owned by ○○-dong, on June 5, 2006, with a view to securing the loan claims against ○○-dong, for a compulsory auction on the real estate of this case. After completing a registration of creation of a mortgage equivalent to KRW 1,071,20,00, a compulsory auction on the real estate of this case was conducted, and this court made a compulsory auction on December 1, 2008 with the order of 2,48,020 won and 2nd ○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, 290,763 won.

2. Determination

According to Article 35 of the Framework Act on National Taxes, national taxes, etc. are collected in preference to other claims: Provided, That the claims secured by the mortgage after the registration of establishment of a mortgage has been completed prior to the statutory due date of national taxes shall not take precedence over the claims, and the "legal due date of national taxes" shall be the date of filing (including the interim prepayment corporate tax and the value-added tax paid by preliminary return) with respect to the reported amount of national taxes for which the liability to pay taxes is fixed by the tax base and return of the amount of taxes (including the interim prepayment corporate tax and the taxes paid by preliminary return), and the date of sending the notice of tax payment (Article 105, 110, and 114 of the Income Tax Act) with respect to the notified amount of taxes where the Government determines, revises, or occasional assessment is determined, and if no separate preliminary return or correction is made by the tax office due to the lack of any omission or error in the tax base and return, the person who transfers real estate pursuant to Articles 105, 110 and 1114 of the Income Tax Act shall file a final return.

In this case, the statutory date of the transfer income tax of this case is March 27, 2006, when the head of ○○ Steel scheduled the tax base and tax amount of the transfer income tax, and the defendant notified the transfer income tax of June 8, 2006 to the head of ○○ Steel as of June 27, 2006 by adding the additional tax for insincereful payment to the transfer income tax that was scheduled. Thus, it cannot be deemed that there was a separate decision or rectification disposition, since it does not constitute a case of omission or error in the tax base and tax amount scheduled, it cannot be deemed that it falls under Article 53 (1) 3 (b) of the Framework Act on National Taxes. Accordingly, the statutory date of the transfer income tax of this case is still the date of preliminary return under Article 35 (1) 3 (a) of the Framework Act on National Taxes, which is the date of preliminary return under Article 35 (1) 3 (a) of the Framework Act on National Taxes. Thus, the defendant's claim takes precedence over the

3. Conclusion

Thus, the plaintiff's claim of this case is dismissed as it is without merit.