[배당이의][공2001.6.15.(132),1217]
[1] The standards for the exhaustion of claims secured by additional tax claims and mortgages under the Local Tax Act
[2] The statutory due date for additional tax imposed on nonperformance of the obligation to pay acquisition tax
[1] If an additional tax under the Local Tax Act fails to fulfill the obligation under the Local Tax Act in order to ensure the faithful performance of the obligation under the Local Tax Act, the amount to be collected in addition to the amount calculated under the said Act, and even if the additional tax is imposed and collected under the name of the principal tax, its nature is in essence different from the principal tax. Thus, if an additional tax is assessed under Article 31(2)3 of the former Local Tax Act (amended by Act No. 4995 of Dec. 6, 1995), the additional tax shall be based on the statutory due date.
[2] 구 지방세법(1995. 12. 6. 법률 제4995호로 개정되기 전의 것) 제120조와 제121조는 취득세 납세의무자가 과세물건을 취득한 날로부터 30일 이내에 취득세를 신고납부하지 아니한 때에는 가산세를 보통징수의 방법에 의하여 징수하도록 하고 있고, 같은 법 제1조 제1항 제6호에 따르면 보통징수는 세무공무원이 납세고지서를 당해 납세의무자에게 교부하여 지방세를 징수하는 것을 뜻하므로, 같은 법 제31조 제2항 제3호 ㈏목에 따라 가산세의 법정기일은 납세고지서의 발송일이 된다.
[1] Article 31 (2) 3 of the former Local Tax Act (amended by Act No. 4995 of Dec. 6, 1995) / [2] Articles 1 (1) 6, 31 (2) 3, 120, and 121 of the former Local Tax Act (amended by Act No. 4995 of Dec. 6, 195)
[1] [2] Supreme Court Decision 96Da31697 delivered on September 4, 1998 (Gong1998Ha, 2384), Supreme Court Decision 97Da8939 delivered on April 27, 199 (Gong199Sang, 1025), Supreme Court Decision 98Da53646 delivered on January 28, 200 (Gong2000Sang, 557) / [2] Supreme Court Decision 97Da12037 delivered on September 8, 1998 (Gong198Ha, 2402)
Korea Asset Management Corporation (Law Firm Han field, Attorneys Park Jong-young et al., Counsel for the plaintiff-appellant)
Budget Group
Daejeon District Court Decision 2000Na7880 delivered on January 12, 2001
The judgment of the court below is reversed, and the case is remanded to Daejeon District Court Panel Division.
The additional tax under the Local Tax Act is the amount to be collected in addition to the tax amount calculated under the Act if the taxpayer fails to fulfill the obligation under the Local Tax Act in order to ensure the faithful performance of the obligation under the Local Tax Act. Even if the additional tax is imposed and collected as the principal tax, its nature differs in essence from the principal tax (see Supreme Court Decision 96Da31697, Sept. 4, 1998); and Article 31(2)3 of the former Local Tax Act (amended by Act No. 4995, Dec. 6, 1995; hereinafter referred to as the “Act”), if a taxpayer fails to pay taxes within 30 days from the date on which the taxpayer acquires the object of taxation, the additional tax is to be collected by the ordinary collection method; and according to Article 120 and Article 121(1)6 of the Act, the ordinary collection date of the additional tax is to be the statutory due date for issuing a tax payment notice to the taxpayer under Article 31(2)3 of the Act.
In this case, the registration date of the establishment of a mortgage of this case is October 20, 1995, and the date of the tax payment notice of this case is November 10, 1995. Thus, the plaintiff's claim secured by the right to collateral security of this case is superior to the defendant's additional tax.
Nevertheless, the judgment of the court below which dismissed the plaintiff's claim on the ground that the statutory due date of the additional tax of this case was October 19, 1995 when the statutory due date of acquisition tax was the principal tax, and that the defendant's additional tax claim takes precedence over the plaintiff's right to collateral security, which affected the conclusion of the judgment. The ground of appeal pointing this out is with merit.
Therefore, the judgment of the court below is reversed, and the case is remanded to the court below. It is so decided as per Disposition.
Justices Zwon (Presiding Justice)