최종 3개월분의 임금채권 등이 국세에 우선하는지 여부[국패]
Whether wage claims, etc. of the last three months take precedence over national taxes;
The Corporation shall pay to its workers part of the unpaid wages and retirement allowances for the last three years, which shall have the right of priority repayment in the public auction proceedings.
Article 35 (Preference of National Taxes)
1. The defendant shall pay to the plaintiff 25,007,630 won with 20% interest per annum from June 30, 2006 to the day of complete payment.
2. The costs of the lawsuit are assessed against the defendant.
3. Paragraph 1 can be provisionally executed.
The same shall apply to the order.
1. Facts of recognition;
The following facts may be acknowledged in light of the overall purport of arguments as to evidence A 1 through 3, evidence A 5, evidence A 8-1 through 37, evidence A 9-1 through 10, evidence A 10, evidence A 11-1 through 3, evidence A 12, evidence 13, evidence A 14-1 through 12, and the whole purport of arguments as to each of the evidence A 1-1 through 10, evidence B 2, and evidence No. 3 alone are insufficient to reverse the above recognition, and there is no counter-proof otherwise.
(1) Each worker, including the non-party old ○○○○○○○ (hereinafter referred to as the "non-party company"), who entered the details of overdue wages in the annexed sheet (hereinafter referred to as the "non-party worker"), served in the non-party company, and the non-party company went bankrupt on November 7, 2003.
(2) Accordingly, the Plaintiff Corporation paid the Nonparty workers totaling KRW 35,438,640 on August 18, 2004 and KRW 39,005,05,310 on September 15, 2004.
(3) ○○○○○○○○○○-gun, ○○○○○○○○-gun, 180 square meters prior to 779-1, was sold to KRW 7,182,00 through the Korea Asset Management Corporation’s public sale procedure. On June 29, 2005, KRW 5,438,520, excluding KRW 1,743,480, was distributed to the Defendant-affiliated ○○○○-gun, and KRW 417 square meters prior to 778,50, was sold to KRW 24,100,00 through a public sale. On October 5, 2005, KRW 4,036,390, out of the remainder, excluding KRW 494,50,000, out of the remainder, excluding KRW 594,500, was distributed to Nonparty ○○-gun, a seizure authority.
2. Determination
According to the above facts, the plaintiff Corporation may seek payment of part of the overdue wages to the non-party workers by subrogation of the non-party workers, and therefore, the plaintiff Corporation shall have the right of priority payment in each public auction procedure by paying part of the unpaid wages for the last three months and the retirement allowances for the last three years to the non-party workers. Therefore, the order of priority shall take precedence over the defendant who received the dividends in each public auction procedure. Accordingly, the plaintiff Corporation shall have the right of priority payment in each public auction procedure as part of the unpaid wages for the last three months and the retirement allowances for the last three years to the non-party workers. Therefore, the order of priority shall take precedence over the defendant who received the dividends in each public auction procedure. Accordingly, the plaintiff may seek the return of each of the above dividends to the defendant.
3. Conclusion
Therefore, the defendant is obligated to pay to the plaintiff 25,07,630 won (5,438,520 won + 19,569,110 won) and damages for delay calculated at the rate of 20% per annum from June 30, 2006 to the date of full payment, which is the day following the delivery of the complaint of this case. Thus, the plaintiff's claim is justified and it is so decided as per Disposition.