[부당이득금반환][공1990.5.1.(871),869]
A. Whether Article 35 of the Framework Act on National Taxes and Article 31(1) and (2) of the Local Tax Act apply mutatis mutandis to the procedure for collecting industrial accident compensation insurance premiums (negative)
B. The meaning of "national or local taxes" under Article 27-4 of the Industrial Accident Compensation Insurance Act
C. Whether Article 27-3 subparag. 3 of the Industrial Accident Compensation Insurance Act and Article 65(1)3 of the Enforcement Decree of the same Act can be grounds for interpreting that insurance premiums, etc., the payment deadline of which arrives within one year from the date of the establishment of mortgage, take precedence over mortgage claims (negative)
A. Article 27-2(1) of the Industrial Accident Compensation Insurance Act provides that the so-called self-performance right that a national or local tax may be compulsorily collected according to the procedure for disposition on default as stipulated in Chapter III of the National Tax Collection Act in the form of the language and text of the provision, or the provision of the law provides that the provisions of Article 35 of the Framework Act on National Taxes, Article 31(1) and Article 31(2) of the Local Tax Act shall apply mutatis mutandis to the bonds with mortgage.
B. Article 27-4 of the Industrial Accident Compensation Insurance Act provides that the priority of collection of industrial accident compensation insurance premiums shall be the next national and local taxes to secure the finance of industrial accident compensation insurance shall be deemed to have determined that the order of collection of industrial accident compensation insurance premiums is higher than all kinds of public charges and general claims. Here, national and local taxes refer to national and local taxes higher than mortgage claims.
C. Article 65 (1) 3 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act which received delegation of Article 27-3 of the same Act provides that where the property which is the object of disposition on default is a property secured by the right of lease on a deposit basis, pledge or mortgage established one year prior to the due date of payment of insurance premiums or other dues, the Minister of Labor shall interpret that the sale decision price can be applied to the amount of arrears, additional dues and expenses for disposition on default, and where there is no possibility that the remainder may be made by appropriating it to the amount of the credit, the disposal of the above insurance premium shall be interpreted as only an exceptional provision concerning the case where the disposal on deficits of insurance premiums, etc. can be made, and this shall not be the ground for interpreting that the above insurance
(a) Article 27-2(1) of the Industrial Accident Compensation Insurance Act; Article 35 of the Framework Act on National Taxes; Article 31(1) of the Local Tax Act; Article 31(2) of the Local Tax Act; Article 27-4(c) of the Industrial Accident Compensation Insurance Act; Article 27-3 subparag. 3 of the Industrial Accident Compensation Insurance Act; and Article 65(1)3 of
A. Supreme Court Decision 87Meu428 delivered on September 27, 1988 (Gong1988, 1327)
Suwon Heavy Industries Co., Ltd., Counsel for the defendant-appellant and three others
Korea
Seoul Civil District Court Decision 89Na2966 delivered on May 30, 1989
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
Article 27-2 (1) of the Industrial Accident Compensation Insurance Act provides that if a person liable to pay premiums fails to pay premiums and other dues, the Minister of Labor may collect them in the same manner as delinquent national taxes are collected, Article 27-4 of the same Act provides that the priority order of collection of premiums and other dues to be collected under this Act shall be the following national taxes and local taxes. On the other hand, Article 2 of the National Tax Collection Act provides that matters provided for in this Act and specifically provided for in the Framework Act on National Taxes or other tax-related Acts shall be governed by the relevant Act. Article 35 (1) of the Framework Act on National Taxes, Article 31 (1) and (2) of the Local Tax Act provides that national taxes and local taxes shall be collected in preference to other public charges and other claims, but the national taxes and local taxes, the payment deadline
Article 27-2(1) of the Industrial Accident Compensation Insurance Act provides that, in the form of the language or provision of the Act, a person has the so-called self-performance right that a person may be forced to collect national taxes in accordance with the procedure for disposition on default as provided in Chapter III of the National Tax Collection Act. As such, the provision of Article 35 of the Framework Act on National Taxes and Article 31(1) and (2) of the Local Tax Act that the national taxes and local taxes shall prevail over the mortgaged bonds, etc. shall not apply mutatis mutandis (see Supreme Court Decision 87Meu428, Sept. 27, 198).
Meanwhile, Article 27-4 of the above Act provides that the priority order of collection of industrial accident compensation insurance premiums shall be the next national and local taxes, as in the collection of industrial accident compensation insurance premiums, as in the theory of lawsuit, the first priority principle of national and local taxes is applied mutatis mutandis pursuant to the provisions of Article 27-2 (1) of the above Act. Therefore, if national and local taxes and insurance premiums compete with each other, the insurance premium shall be the next priority order of national and local taxes (the above Article 27-4 is only a natural provision if not interpreted so), rather than the provision that the insurance premium shall be the first priority order of national and local taxes (the above Article 27-4 is only a natural provision). In order to secure the industrial accident compensation insurance finance, the first priority order of collection of industrial accident compensation insurance premiums shall be deemed to have been set higher than
This is because it seems that the order of priority among national taxes, local taxes, mortgage-backed claims, industrial accident compensation insurance fees, various public charges, and general claims can be reasonably adjusted according to their purpose.
Article 65 (1) 3 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act which was delegated by the Minister of Labor under Article 27-3 (3) of the same Act shall be interpreted to mean that where the property which is the object of disposition on default is a property secured by the right of lease on a deposit basis, pledge or mortgage established one year prior to the due date of payment of the insurance premium or other dues, the sale decision price may be applied to the arrears, additional dues and expenses for disposition on default, and where there is no possibility that any remainder may be made by appropriating it to the amount of the credit, it shall be interpreted that the above insurance premium, etc. which comes within one year from the due date of payment of the insurance premium or other dues is merely an exceptional provision concerning the case where the disposal on deficits
In this regard, the judgment of the court below which accepted the plaintiff's claim on the ground that the right to collateral security debt of this case takes priority over the industrial accident compensation insurance fee is just, and there is no argument of attacking the judgment below
Therefore, the appeal is dismissed. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Park Yong-dong (Presiding Justice)