[압류처분취소][공1992.1.15.(912),331]
A. Whether a business operator operating a pollutant in excess of permissible emission levels is obligated to pay emission dues as a matter of course, even if an administrative agency does not impose emission dues (negative)
(b) Whether the imposition of discharge dues against the Yong-Namnam-do Cooperative Small and Medium Enterprise, a corporation, was made on the grounds of delinquency in payment (negative)
A. According to Article 19-2 (1) of the Environmental Conservation Act (amended by the Framework Act on Environmental Policy as of February 1, 1991), even if a person is a business operator operating in the course of discharging pollutants exceeding the permissible emission levels under Article 14 of the same Act, he does not have the obligation to pay emission dues until he is duly issued with an order to pay emission dues. The imposition disposition of emission dues is effective only for the person who is subject to the disposition of imposition.
B. The disposition that seizes the properties of its members on the grounds that the association did not impose emission dues for its members while it imposed emission dues only for the Yong-Namnam-do Cooperative of the Korea Development Bank, which is a corporation, and it did not impose emission dues for its members, is illegal for the disposal of the properties of its members.
(a) Articles 14 and 19-2 (1) (b) of the former Environmental Conservation Act (before it is repealed by the implementation of the Framework Act on Environmental Policy as of February 1, 191), Article 19-2 (4) of the same Act, Article 24 of the National Tax Collection Act, Article 4 (1) of the Small and Medium Enterprise Cooperatives Act;
Plaintiff 1 and five plaintiffs et al., Counsel for the plaintiff-appellant and one other
Head of Daegu Metropolitan City/Metropolitan City
Daegu High Court Decision 90Gu753 delivered on January 9, 1991
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
Article 19-2 (1) of the Environmental Conservation Act (amended by the Framework Act on Environmental Policy as of February 1, 1991; hereinafter the same) provides that where a business operator operates a business while discharging pollutants in excess of the permissible emission levels as prescribed in Article 14, the head of the Environment Administration shall order the business operator to pay a considerable amount of emission dues for the cost of treating pollutants discharged to him. Therefore, even if a business operator operates a business while discharging pollutants in excess of the permissible emission levels as prescribed in Article 14 of the Act, he cannot be said to have a duty to pay emission dues as a matter of course until he is issued a lawful order to pay emission dues. The imposition disposition of emission dues shall take effect only for the person subject to the disposition of imposition. Meanwhile, Article 19-2 (4) of the Act provides that the collection of emission dues and disposition for arrears shall be made in the same manner as the National Tax Collection Act provides that the seizure disposition of assets of a person
According to the facts established by the court below, the plaintiffs are members of the non-party cooperative, Young-gu, Yong-do cooperative, Young-gu (hereinafter referred to as the "non-party cooperative"). The defendant imposed emission dues only on the non-party cooperative, and the non-party cooperative did not impose emission dues but did not pay emission dues to the non-party cooperative. Thus, the seizure disposition of this case is illegal as a disposition for the non-party cooperative's property.
Therefore, the judgment of the court below to the same purport is not sufficient, but it is just as a result of the judgment, and there is no reason to dispute from the opposite point of view.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jae-chul (Presiding Justice)