사업의 포괄적인 양도·양수로 보지 아니하고 채권압류한 처분의 당부(기각)

Q: 사업의 포괄적인 양도·양수로 보지 아니하고 채권압류한 처분의 당부(기각)

처분청이 청구인과 청구외 ○○개발(○○)과의 사업의 양도양수 과정에서 A상가미수금과 미분양재고자산이 누락되었음을 확인하고 부가가치세법 제6조 제6항의 사업의 포괄적 양도양수로 보지 아니하고 청구외 ○○에게 과세하고 쟁점채권을 압류한 처분은 잘못이 없음.

이유

1. 원처분 개요처분청은 청구외 OO개발(대표자:OOO)에 대한 부가가치세 갱정조사시 청구외 OO개발과 청구인과의 사업의 양도양수과정에서 93.7.7 양도양수계약서와 대차대조표에「부산시 사하구 OO동 OOOOO OOOOO OOO OOOOOO」(이하 “A상가”라 한다)의 미수금과 미분양재고자산이 누락되었음을 확인하고 이는 사업의 포괄적 양도양수가 아니므로, 청구외 OOO의 폐업시 잔존재화로 보아 타누락분과 함께 청구외 OOO에게 93.11.13 93.2기 부가가치세 2,184,743,100원을 결정하고 별지목록채권<A> 및 (이하 “쟁점채권”이라 한다)국세징수법 제24조제2항에 의거 국세확정전 보전압류를 하였다.청구인은 쟁점채권이 청구인의 채권이라 하여 93.12.24 압류해제신청을 하였으나, 93.12.28 처분청으로 부터 압류해제 불가통보를 받았다.청구인은 이에 불복하여 94.1.8 심사청구를 거쳐 94.3.9 이 건 심판청구를 하였다.

2. 청구주장 및 국세청장 의견가. 청구주장처분청은 청구외 OOO에 대한 체납세액을 징수하기 위하여 93.11.18「쟁점채권」을 압류하였으나, 청구인은 93.7.7 청구외 OOO으로 부터 부산시 사하구 OO동 OOOOO OO 상가의 포괄적양수와 관련하여 분양잔대금채권인「쟁점채권」을 양수하고 공증까지 하였는데 처분청이 양수도를 부인하고 압류한 것은 위법이며 93.12.24 압류해제신청을 거부한 처분이 부당하다는 주장이다.

나. 국세청장 의견처분청이 청구인과 청구외 OO개발(OOO)과의 사업의 양도양수 과정에서 A상가미수금과 미분양재고자산이 누락되었음을 확인하고부가가치세법 제6조제6항의 사업의 포괄적 양도양수로 보지 아니하고 청구외 OOO에게 과세하고 쟁점채권을 압류한 처분은 잘못이 없다는 의견이다.

3. 심리 및 판단가. 쟁점이 건 다툼은 쟁점채권이 청구인의 채권에 해당되어 이 건 관련 압류처분을 해제할 수 있는지 여부를 가리는데 있다.

나. 먼저 이 건 관련법령을 보면(1)부가가치세법 제6조제6항에서「재화를 담보로서 제공하는 것과 사업을 양도하는 것은 재화의 공급으로 보지 아니한다」고 규정하고 있고,같은법시행령 제17조제2항에서「법 제6조 제6항에 규정하는 사업의 양도는 사업장별로 그 사업에 관한 모든 권리(미수금에 관한 것을 제외한다)와 의무(미지급금에 관한 것을 제외한다)를 포괄적으로 승계시키는 것으로 한다」고 규정하고 있는 바, 부가가치세의 비과세대상이 되는 사업양도 즉, 사업의 포괄적승계라 함은 양도인이 양수인에게 모든 사업시설 뿐만 아니라 영업권 및 그 사업에 관한 채권, 채무등 일체의 인적, 물적권리와 의무를 양도하여 양도인과 동일시되는 정도로 법률상의 지위를 그대로 승계 시키는 것을 가리킨다」고 할 것이다.

(대법원83누3581, 89.4.11)(2)국세징수법 제50조및 제53조 제1항 제2호에 의하면 제3자의 소유권주장에 상당한 이유가 있으면 그 압류를 해제하도록 규정되어 있다.

다. 다음으로 청구인이 청구외 OO개발 OOO과 체결한 사업의 양도양수계약서의 내용을 살펴보면청구외 OO개발 OOO은 93.7.7 현재 대차대조표상의 모든 자산과 부채를 청구인에게 양도하고, 청구인은 93.7.7 현재의 청구외 OOO의 사업체인 OO개발의 대차대조표 상의 모든 자산과 부채를 인수하고 부채를 모두 부담함으로써 그 대가를 지급하는 것으로 한다고 하고 대차대조표상 자산 10,176,707,269원, 부채 9,825,108,264원, 자본 351,599,005원으로 양도·양수하고 93.9.1 폐업신고한 사실이 확인되고 있다.그러나 처분청조사에 의하면 위 OOO은 A상가미수금 1,206,335,900원과 A상가 미분양부분 20,589,861,344원을 대차대조표에 자산으로 계상하지 아니한채 나머지만 양도·양수하였음이 관련기록에 의해 확인되고 또한 청구인은 이 건이 전시법령의 규정에 의한 사업의 포괄적양도양수라는 구체적 증빙의 제시가 없다.따라서 위 사실들을 종합하여 보면 이 건은 전시법령 등의 규정과 대법원판례에 비추어 재화의 공급으로 보지 아니하는 포괄적인 사업의 양도·양수에 해당하지 아니하므로 처분청이 위 OOO에게 과세하고 위 OOO의 재산에 속하는 분양미수금인「쟁점채권」을 압류한 처분은 적법하다 할 것이며, 청구인은 쟁점채권이 청구인에게 귀속되는 것이라고 주장하나 위에서 살펴본 바와 같이 이 채권은 이 건 양도·양수 대상에서 제외된 것으로 보이고, 청구인에게 귀속된다는 청구주장을 뒷받침할 증거의 제시가 없어 이 부분 청구주장을 인정할 수 없으므로 청구인의 93.12.24 압류해제신청을 거부한 처분은 달리 잘못이 없다.따라서 이 건 심판청구는 청구주장이 이유없으므로국세기본법 제81조및 제65조 제1항 제2호의 규정에 의하여 주문과 같이 결정한다.<별지목록채권(A)>소재지:사하구 OO동 OOOOOOO OOOOO OOO OOOOOO(1993.7.7～1993.11.10)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="24" valign="middle" width="120"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가호수 </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 분양자명 </td> <td height="24" valign="middle" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 채 권 액 </td> <td height="24" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가호수 </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 분양자명 </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 채 권 액 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 4,428,000 </td> <td height="24" valign="middle" width="116"> OOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 34,542,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 28,230,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 2,730,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 11,437,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 30,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 14,136,000 </td> <td height="24" valign="middle" width="116"> OOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 5,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 23,968,000 </td> <td height="24" valign="middle" width="116"> OOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 5,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 6,791,400 </td> <td height="24" valign="middle" width="116"> OOOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 4,480,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 4,348,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 44,620,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 5,478,000 </td> <td height="24" valign="middle" width="116"> OOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 4,398,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 7,500,000 </td> <td height="24" valign="middle" width="116"> OOOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 10,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 13,600,000 </td> <td height="24" valign="middle" width="116"> OOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 2,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 14,288,000 </td> <td height="24" valign="middle" width="116"> OOOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 11,475,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 3,375,000 </td> <td height="24" valign="middle" width="116"> OOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 2,173,500 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 4,000,000 </td> <td height="24" valign="middle" width="116"> OOOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 8,980,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 12,000,000 </td> <td height="24" valign="middle" width="116"> OOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 3,653,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 42,115,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 9,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 40,000,000 </td> <td height="24" valign="middle" width="116"> OOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 5,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 21,000,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 6,516,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 4,000,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 10,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 9,653,000 </td> <td height="24" valign="middle" width="116"> OOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 20,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 4,174,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 4,480,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 10,000,000 </td> <td height="24" valign="middle" width="116"> OOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 67,715,000 </td> </tr> <tr> <td height="24" valign="middle" width="120"> OOOOO </td> <td height="24" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="105"> 4,736,000 </td> <td height="24" valign="middle" width="116"> OOOOOO </td> <td height="24" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="108"> 133,429,000 </td> </tr> <tr> <td height="22" valign="middle" width="120"> OOOOOO </td> <td height="22" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="22" valign="middle" width="105"> 31,932,000 </td> <td height="22" valign="middle" width="116"> OOOOO </td> <td height="22" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="22" valign="middle" width="108"> 38,000,000 </td> </tr> <tr> <td height="22" valign="middle" width="120"> OOOOOO </td> <td height="22" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="22" valign="middle" width="105"> 13,655,500 </td> <td height="22" valign="middle" width="116"> OOOOO </td> <td height="22" valign="middle" width="108"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="22" valign="middle" width="108"> 3,055,000 </td> </tr> <tr> <td height="22" valign="middle" width="120"> </td> <td height="22" valign="middle" width="112"> </td> <td height="22" valign="middle" width="105"> </td> <td height="22" valign="middle" width="116"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 합 계 </td> <td height="22" valign="middle" width="108"> </td> <td height="22" valign="middle" width="108"> 801,091,000 </td> </tr></table><별지목록채권(B)>소재지:부산시 사하구 OO동 OOOOO OOOOO OOO OOOOOO(1993.11.11 현재)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="24" valign="middle" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가호수 </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 분양자명 </td> <td height="24" valign="middle" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 채 권 액 </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가호수 </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 분양자명 </td> <td height="24" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 채 권 액 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 15,000,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 20,520,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 20,700,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 3,676,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 200,000 </td> <td height="24" valign="middle" width="113"> OOOOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 22,950,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 14,742,000 </td> <td height="24" valign="middle" width="113"> OOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 29,653,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 5,000,000 </td> <td height="24" valign="middle" width="113"> OOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 5,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 38,216,000 </td> <td height="24" valign="middle" width="113"> OOOOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 33,000,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 10,000,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 13,370,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 20,000,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 51,408,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 4,958,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 7,040,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 32,400,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 9,399,000 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 27,854,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 27,845,500 </td> </tr> <tr> <td height="24" valign="middle" width="121"> OOOOO </td> <td height="24" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="106"> 4,000,000 </td> <td height="24" valign="middle" width="113"> OOOOO </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="24" valign="middle" width="102"> 1,292,500 </td> </tr> <tr> <td height="24" valign="middle" width="121"> </td> <td height="24" valign="middle" width="110"> </td> <td height="24" valign="middle" width="106"> </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 합 계 </td> <td height="24" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="24" valign="middle" width="102"> 418,224,000 </td> </tr></table>

사업의 포괄적인 양도·양수로 보지 아니하고 채권압류한 처분의 당부(기각)

핵심 요약

이유

관련법령

부가가치세법시행령을 다룬 다른 기관의 판단