제3채무자에게 확정일자를 통지한 출자증서 양도담보계약의 국세우선권 여부[국패]
Whether a third party debtor has preferential right to national tax in a certificate of investment or security for transfer notified of a fixed date.
It shall be deemed that specific monetary claims such as the right to claim a dividend that may arise in the future, rather than the share itself of the union members who cannot be transferred by a contract for transfer of security for a certificate of investment issued by the union. Thus, as so notified by a certificate with a fixed date,
The contents of the decision shall be the same as attached.
1. On April 24, 2008, Nonparty ○○○○○○○○○○○○○○○○ made the Plaintiffs or the Defendants as the principal deposit, and KRW 30,95,982 out of KRW 51,036,043, deposited by the Seoul Southern District Court in 2008 as the gold No. 1836, the Seoul Southern District Court confirmed that Plaintiff ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○
2. The costs of lawsuit are assessed against the Defendants.
The same is as indicated in the disposition (the plaintiff's statement is about 31,258,857 won in the plaintiff's ○○○○○○○○○○, a corporation, and 484,77,186 won in each of the deposited goods. However, it is obvious that it is a clerical error in the calculation of each amount described in paragraph (1) of this Article).
1. Basic facts
"On August 13, 200, 200 for Defendant 2 ○○○○○○○○○○ Company (hereinafter "Defendant Company"), the Plaintiff Company 1,180,000 won and 17,300,000 won are jointly and severally guaranteed by the Plaintiff ○○○○○○○○○○○○, Inc., and 17,30,000 won are loaned to the above Company separately. The Defendant Company provided 1,00,00,000 won to the Plaintiff Company’s Association’s 1,00,000 won to the Plaintiff Company’s 40,000,000 won for the purpose of securing the indemnity obligation or loan obligation; the Defendant Company provided 6,00,000,000 investment shares to Nonparty 20,000,000 won for the above 30,000,0000,000 won for the above 20,000,0000 won for the above 3.
In light of the following circumstances revealed in the above facts, i.e., the transfer of an investment certificate itself and the provision of a security under the partnership agreement are prohibited. However, when the defendant company notifies the non-party company of the transfer of the investment certificate, the reason is that it is a security for the joint and several payment and financial support from the plaintiffs. The non-party union is an investment association for the purpose of investment and dividend, etc., and the defendant company appears to be a mere investor, not an executive partner. Meanwhile, the right to future dividend and share refund of the union can be transferred by the seizure and collection and assignment order pursuant to Article 714(1) of the Civil Act as a specific right that may arise in the future. Thus, it is reasonable to interpret that the future bond can be transferred between the parties to the above claim, which is a future bond. In light of the above, the defendant company does not provide the plaintiffs with the share itself impossible to transfer through the transfer transfer contract on the investment certificate of this case as a security, but it can be viewed that it provided a monetary claim against the non-party company's claim for dividend or repayment claim arising in the future.
3. Conclusion
Therefore, 30,955,982 won [=1,00,000 won x 1,180,480,000 won / 19,480,000 won + 17,300,000 won + 17,300,000,000 won + 1,000,000,000 won + 1,000,000,000 won + 1,000,000,000 won below, hereinafter the same shall apply] as to ○○○○○, in proportion to the amount of claims of the plaintiffs among the 51,036,00,061 won of the instant deposit x 1,036,003 won x 1,000,000 won of the instant deposit x 300,000 won of the Defendants’ claim against the Defendant Jeong○○.