제3자에게 양도되어 확정일자 있는 양도통지가 이루어진 이후 동일한 채권에 관하여 조세채권에 기한 압류는 대항할 수 없음[국패]
Attachment based on a tax claim for the same claim after the notification of transfer with the fixed date is made to a third party, may not be asserted.
As in the instant case, where a claim against a third party obligor is transferred to a third party and a notification of transfer with a fixed date is given, where a seizure based on a tax claim of a disposition agency is made with respect to the same claim, it is merely a seizure of the claim already reverted to a third party and thus cannot be set up against the third party who acquired
Article 35 (1) of the Framework Act on National Taxes
2011 Confirmation of existence of a claim for payment of deposit money
IsaA
DoD 18 et al.
October 23, 2012
November 27, 2012
1. On August 21, 2001, it is confirmed that the Chuncheon District Court rendered the Plaintiff a claim for payment of deposit money of KRW 000 out of KRW 000 deposited by the original state branch of the Chuncheon District Court No. 628 of 2001.
2. Of the costs of lawsuit, the part arising between the Plaintiff and the Defendant Republic of Korea shall be borne by the Defendant Republic of Korea, and the remainder between the Defendants except the Plaintiff and the Defendant Republic of Korea (including the Intervenors, the Korea Workers’ Compensation and Welfare Service, and the Intervenors
The same shall apply to the order.
1. Claims against the remaining Defendants, excluding Defendant rawCC, and Defendant Labor Welfare Corporation, and Intervenors succeeding to the National Health Insurance Corporation by Defendant National Pension Service;
(a) Description of the claim;
The grounds for the attached Form shall be as stated in the corresponding column.
(b) Applicable provisions;
1) Article 208(3)2(self-concrimination judgment) of the PEP Civil Procedure Act Article 208(3)2(self-concrimination judgment)
2) 피고 이QQ， 황RR， 서SS
Article 208(3)3 of the Civil Procedure Act (Decision by Service by Public Notice)
2. Claims filed against Defendant rawCC, and those who succeed to the National Health Insurance Corporation, and those who succeed to the National Health Insurance Corporation by Defendant Labor Welfare Corporation;
A. Determination on the cause of the claim
1) Facts of recognition
A) On December 20, 200, TT General Construction Co., Ltd. (hereinafter referred to as "T-type construction") transferred 000 won of the construction cost claim for the "Ttype construction project for the dry field-based rearrangement project in the Nam-gu area (hereinafter referred to as "the claim in this case") to the Plaintiff on December 20, 200, and notified on December 26, 200, to the Ham-gun by content-certified mail at the fixed date, and the above content-certified mail reached the Ham-gun on the same day.
B) The Defendant Korea Labor Welfare Corporation attached the instant claim, and the decision of seizure was served on January 8, 2001 on the arrival of the notification of the assignment of claims as set forth in the above paragraph (a).
C) On January 15, 2001, the notice of the assignment of claims as stated in the above paragraph (a) was served on the Cheongcheon District Court 2001Kadan22, which was after the provisional attachment of the instant claim (Sacheon District Court Chuncheon District Court 2001Kadan22, and the provisional attachment decision was served on the Hacheon-gun on January 15, 2001. In addition, the Defendant CommonCC received the above provisional attachment and the collection order (Sacheon District Court Chuncheon District Court 2001ta71569), and the attachment and collection order was served on the Hacheon-gun on May 10, 201.
D) Defendant National Pension Service seized the instant claims, which was served on February 9, 2001 and April 7, 2001 on the date of arrival of the notification of assignment of claims as indicated in the foregoing paragraph (a).
E) Defendant Republic of Korea (Jurisdiction: prime tax secretary) attached the instant claim, and the attachment decision was served on April 24, 2001 on the day after the arrival of the notice of assignment of claims as indicated in Section A (A).
F) On August 21, 2001, Jeongcheon-gun deposited KRW 000 (hereinafter “the instant deposit”) for the construction cost of 'Yak field maintenance company based on the dry field management company in the Southern-gu District under the deposit of the foregoing assignment of assignment and other seizures, and provisional seizures as the grounds for deposit in the 2001 Geumcheon District District Court Won Branch of Chuncheon District.
[Ground of Recognition] The non-satched Facts, Gap 1, 2, and 3, and 4, and the purport of the whole pleadings
2) Determination
According to the above facts, it is judged that there is a relationship between Defendant rawCC, Defendant Labor Welfare Corporation, and Defendant Labor Welfare Service’s successor to the National Health Insurance Corporation, and Defendant National Pension Service’s successor to the National Health Insurance Corporation.
B. Determination on Defendant Republic of Korea’s assertion
1) Summary of the assertion
Article 35 (1) 3 of the Framework Act on National Taxes provides that "national taxes, additional dues, or expenses for disposition on default shall be collected in preference to other public imposts or other claims, but the claims secured by the right of lease on a deposit basis, the right of pledge, or the mortgage established prior to the statutory due date shall take precedence over the national taxes." Thus, even if the claims secured by the right of lease on a deposit basis, the right of pledge, or the mortgage are claims secured by the right of pledge, the national taxes can take precedence over the national taxes that should be established prior to the statutory due date. However, on April 21, 2001, the defendant Republic of Korea (the jurisdiction: the principal tax office) seized the portion of the claims in this case, which is equivalent to the delinquent amount of Telecommunication, and the statutory due date of national taxes of KRW 00,000,000, prior to the arrival of the notification of the assignment of claims in this case
2) Determination
Article 35(1)3 of the Framework Act on National Taxes provides that "National taxes, additional dues, or expenses for disposition on default shall be collected in preference to other public charges or other claims. However, when a property is sold for which the fact that the establishment of a right to lease on a deposit basis, a pledge, or a mortgage has been registered before the statutory due date is proved, as prescribed by Presidential Decree, this shall not apply to the right to lease on a deposit basis, a pledge, or a mortgage, where national taxes or additional dues (excluding national taxes or additional dues imposed on the property) are collected from the proceeds of sale, and the right is secured by the pledge or mortgage." This applies to the case where a seizure is made based on a tax claim regarding a real estate for which the right to lease has been established, and as such, the obligor's claim against the third party obligor was transferred to a third party and the attachment based on the tax claim has already been made after the date when the assignment of the above right becomes cancelled or nullified, and it cannot be asserted against the third party who acquired the claim by mail before the due date.
3. Conclusion
Therefore, the plaintiff's claim of this case is reasonable, and all are accepted, and the part arising between the plaintiff and the defendant Republic of Korea is borne by the defendant, and the remaining defendants except the plaintiff and the defendant Republic of Korea (including the defendant's acquiring intervenor of the Korea Labor Welfare Corporation, the National Health Insurance Corporation, and the defendant's succeeding intervenor of the National Pension Service) are judged as follows.