체납절차에서 취득한 추심금을 부당이득이라 할 수 없음[국승]
No money acquired in the course of delinquency shall be deemed unjust enrichment.
Even if a wage creditor with preferential right to payment has received a seizure and collection order under the Civil Execution Act, it shall not be deemed unjust enrichment unless he/she participates in the delinquent procedure under the National Tax Collection Act.
Article 38 of the Labor Standards Act (Preferential Payment)
2017Return of unjust enrichment by 4283
Ma○ ○
Korea
November 21, 2017
December 19, 2017
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The defendant of the Gu office shall pay to the plaintiff 15,376,597 won with 20% interest per annum from February 14, 2017 to the day of full payment.
Since the compulsory execution procedure under the Civil Execution Act and the procedure for disposition on default under the National Tax Collection Act are separate procedures, even if the plaintiff was given a seizure and collection order under the Civil Execution Act as a wage obligee having preferential right to payment, insofar as the defendant did not participate in the procedure in arrears under the National Tax Collection Act, it cannot be deemed as unjust enrichment.