[손해배상][집7민,358]
Where a taxpayer takes out or consumes the amount of tax collected by the staff of the tax office by stealing the seal of the depositor under his/her name on a temporary basis under the direction of his/her company, and the guarantor's liability for compensation
If any other employee causes damage to the State by withdrawing or consuming the amount of tax collected by the staff of a tax office under his/her name temporarily under the instruction of his/her superior officer by stealing the seal of the depositor while knowing the fact, it constitutes a civil damage caused by the guarantor of the so-called fidelity guarantee himself/herself while in office.
Article 1 of the Fidelity Guarantee Act
Korea
Park Jae-re et al. and one other
Seoul High Court Decision 59Do120 delivered on June 19, 1959, Decision 59Do120 delivered on June 19, 1959
In light of the reasoning of the judgment of the court of first instance cited by the court below, it is reasonable to view that the defendant, etc., as the guarantor of the so-called fidelity Guarantee, intentionally committed a loss under the name of the non-party 1's own account in the name of the non-party 1's own account, and thereby, caused the loss to the State by misappropriation of the seals of the non-party 1's personal account in the name of the non-party 0's office or the non-party 1's personal account under the direction of the non-party 0's commercial name, it shall be reasonable to view that the non-party 1's personal account was the non-party 0's personal account of the non-party 3's non-party 1's non-party 1's non-party 3's non-party 1's non-party 3's non-party 1's non-party 3's non-party 2's non-party 3's non-party 2's non-party 3's non-party 1's personal account.
Justices Go Jae-ho (Presiding Justice) Mah-ho (Presiding Justice)