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(영문) 대법원 2020.02.27 2016다260325

적립금 이관의 소

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All appeals are dismissed.

The costs of appeal by the plaintiff are assessed against the plaintiff and the defendant.

Reasons

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. According to the reasoning of the lower judgment and the record, the following circumstances are revealed.

Before the enactment of the former Agricultural Cooperatives Act (amended by Act No. 10522, Mar. 31, 2011; hereinafter referred to as the "Revised Agricultural Cooperatives Act"), the unit cooperative and the defendant run a mutual aid business similar to the insurance business without being subject to the Insurance Business Act.

The Defendant established a mutual financing depositors protection fund pursuant to Article 11 of the former Act on the Structural Improvement of Agricultural Cooperatives (amended by Act No. 10522, Mar. 31, 2011) in order to cope with the situation where a unit union or the Defendant is unable to pay claims, such as deposits, due to bankruptcy, etc., and the said fund was separated from the credit business account and the mutual aid business sector account

However, the amendment bill on the Agricultural Cooperatives Act was submitted to the National Assembly on December 16, 2009, and was discussed with the main contents such as the conversion of the insurance business of the mutual aid business operated by the defendant, and the disposal of the reserves for the mutual aid business when the Agricultural Cooperatives Insurance was newly established.

On April 20, 2010, the National Assembly held a detailed review on the legislative bill that transfers the defendant's sectoral account of mutual aid to the plaintiff's deposit insurance fund, such as the defendant's counterclaim and the plaintiff's argument pointing out the problems.

B. On December 21, 2010, the Defendant, prior to the resolution and reserve by the Defendant Fund Management Committee, passed a resolution on the “plan to share the amount of the defective economic project of the association by account for each account” at the 9th Fund Management Committee.

(hereinafter “instant resolution”). The main contents of the instant resolution are 30% of the defective economic business amount by applying mutatis mutandis the “standard for allocation of each account for the management institution’s operating expenses,” which is the common expenses of the Fund prescribed in Article 64 of the Mutual Finance Depositor Protection Fund Regulations.