소멸시효 완성된 조세채무에 대해 채무자가 배당이의를 제기하지 아니하여 부당이득 아님[국승]
No unjust enrichment shall be made by the debtor against the tax liability the extinctive prescription of which has expired, not raised any objection to distribution
Unless there are other special circumstances, the obligor may be deemed to waive the extinctive prescription interest in the tax claim, barring any special circumstance, barring any special circumstance, and thus, the Defendant cannot be deemed to have made unjust enrichment in relation to the dividend amount in this part.
2012Return of unjust enrichment by a party to a lawsuit 82346
BBAAAA Association
Korea
March 19, 2013
May 14, 2013
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The defendant shall pay to the plaintiff 000 won with 5% interest per annum from December 29, 2011 to the delivery date of a copy of the complaint of this case, and 20% interest per annum from the next day to the day of full payment.
When the statute of limitations has expired, persons who are entitled to assert it is limited to those who receive direct benefit from the extinction of the obligation by the statute of limitations, and any plaintiff who is a creditor or mortgagee against the debtor can assert the statute of limitations on behalf of the debtor within the necessary extent in order to preserve his/her claim, and cannot independently assert the statute of limitations in the position of creditor or mortgagee (see, e.g., Supreme Court Decision 97Da22676, Dec. 26, 1997). However, in the auction procedure of real estate in this case, since the real estate owned by the debtor is sold during the auction procedure of real estate in this case and the price is distributed to the defendant who is the creditor of the tax obligation for which the statute of limitations has already expired, and the debtor did not raise any objection until it is appropriated for repayment of the obligation (see, e.g., Supreme Court Decision 2011Da109500, May 10, 2012).