At the time of request for delivery, comprehensive real estate holding tax corresponding to the concerned tax shall be limited to the portion corresponding to the real estate subject to request for delivery.

The comprehensive real estate holding tax corresponds to so-called "comprehensive real estate holding tax" which takes precedence over the lease on a deposit basis under the Framework Act on National Taxes.

2013 Gohap6025 Demurrer against distribution

AAAA

Korea

June 25, 2014

July 16, 2014

1. Of the dividend table prepared by the said court on September 26, 2013 with respect to the auction case of real estate auction in Changwon District Court 2012 Taon 15103, the dividend amount of the defendant against the defendant shall be corrected to Goowon, and Goowon for the plaintiff shall be corrected to Goowon, and Goowon for the dividend amount against the plaintiff.

2. The plaintiff's remaining claims are dismissed.

3. The costs of lawsuit shall be borne by the defendant.

Cheong-gu Office

With respect to the auction case of real estate (No. 15103) in Changwon District Court Decision 2012Tho District Court, the amount of dividends against the defendant among the dividend table prepared by the above court on September 26, 2013 shall be deleted, and the payment shall be corrected to the plaintiff, by means of correcting the amount of dividends to the defendant.

1. Basic facts

A. On February 16, 2009, the Plaintiff completed the registration of the establishment of chonsegwon (hereinafter referred to as the "right to lease on a deposit basis") on the o, 2o-O (O, hereinafter referred to as "O, hereinafter referred to as the "real estate of this case") owned by o, o, o, BB (hereinafter referred to as "non-party company").

B. On September 27, 2012, the execution procedure of the instant real estate (hereinafter “instant execution procedure”) was initiated by the Changwon District Court Decision 2012 Mata15103 (hereinafter “Seoul District Court”).

C. On July 11, 2013, the Defendant requested a court of execution to deliver the national taxes of the non-party company, including the oowon of comprehensive real estate holding tax (hereinafter “the instant comprehensive real estate holding tax”). The statutory due date of the national tax requested by the Defendant was after March 31, 2009.

D. On September 26, 2013, the executing court reported the instant comprehensive real estate holding tax as the corresponding tax, and prepared a distribution schedule stating that the Defendant, the holder of the right to claim the issuance of the instant comprehensive real estate holding tax, shall distribute the total amount of the oo (hereinafter referred to as “the amount to be distributed”) to the Defendant by designating the Defendant as the holder of the right to claim the issuance of the instant comprehensive real estate holding tax, and the Plaintiff was present on the date of the aforementioned distribution, and raised an objection against the total amount of dividends to the Defendant within the statutory period after raising an objection against the Defendant.” The Plaintiff was present on the date of the above distribution, and then filed the instant lawsuit within the statutory period. The grounds for recognition are without any dispute, each of the entries in subparagraphs A and 3 evidence

2. Determination

Article 35(1)3 (proviso) and (5) of the Framework Act on National Taxes provides that the so-called “comprehensive real estate holding tax” refers to the so-called “real estate holding tax which takes precedence over the lease on a deposit basis, etc.” (see, e.g., Supreme Court Decisions 2000Da58088, Feb. 23, 2001; 2010Da70605, Dec. 9, 201).

With respect to this case, there is no dispute between the parties that the amount equivalent to the ratio of the value of the real estate in this case to the whole value of the real estate subject to taxation among the comprehensive real estate holding tax in this case, and according to the facts acknowledged earlier, since the registration date of the establishment of chonsegwon is prior to the statutory date of the national tax requested by the defendant for the delivery, the defendant may be paid preferentially to the plaintiff, among the amount to be paid for the dividends in this case, and the remaining oowon (Oowon -Oowon) shall be distributed to the plaintiff.

Therefore, in the execution procedure of this case, the dividend amount for the defendant among the dividend table of this case prepared by the court of execution in the execution procedure of this case, oowon, and the plaintiff's dividend amount, oowon should be corrected as oowon.

3. Conclusion

Thus, the plaintiff's claim is reasonable within the above scope of recognition, and the remaining claims are dismissed as there is no ground for rejection.