제3채무자로부터 받은 금전을 배분함에 있어 국세보다 우선권이 있는 원고의 임금채권 대위변제금 채권에 우선 배분하여야 함[국패]
When allocating money received from the garnishee, it shall be preferentially allocated to the plaintiff's wage claims with priority over national taxes.
In allocating money received from a garnishee, the tax office having jurisdiction over the Republic of Korea shall preferentially distribute the plaintiff's wage claims with priority over national taxes to the third party's wage claims by subrogation.
Requests for distribution, etc. under Article 68-2 of the National Tax Collection Act
2017 Ghana769609 Undue gains
AAAAA
Korea
April 11, 2018
May 2, 2018
1. From June 17, 2017 to May 2, 2018, the Defendant: KRW 000 to the Plaintiff.
5% per annum and 15% per annum from the next day to the day of full payment.
2. The plaintiff's remaining claims are dismissed.
3. The costs of lawsuit shall be borne by the defendant.
4. Paragraph 1 can be provisionally executed.
Cheong-gu Office
The defendant shall pay to the plaintiff 00 won with 5% interest per annum from April 26, 2013 to the service date of a copy of the complaint of this case, and 15% interest per annum from the next day to the day of complete payment.
○ The Plaintiff sought a return of unjust enrichment against the Defendant, and the deadline for the performance of the obligation to return unjust enrichment.
The plaintiff's claim for performance (Evidence A(4)) against the defendant is not specified. The damages for delay shall be assessed against the defendant.
According to the statement, it takes place from June 17, 2017, the following day after June 16, 2017.
○ The proviso of Article 81(1) of the National Tax Collection Act stipulates that in the case of claims that should be demanded to be distributed by the deadline for requesting distribution in a public sale procedure, only the claims requested to be distributed shall be apportioned;
In the case of this case, if collection has been made against the monetary claim which is the right to claim the return of deposit, the same shall apply.
No provision exists (Article 61(1) of the National Tax Collection Act provides that "the director of a tax office shall sell the attached movables, securities, real estate, non-collection right, and goods received by subrogation of a delinquent taxpayer pursuant to Article 41(2) [excluding currencies] by public auction as prescribed by the President." The head of a tax office does not proceed with public auction in the case of money received by subrogation of a delinquent taxpayer pursuant to Article 41(2) of the National Tax Collection Act. According to Article 80-2(1) of the National Tax Collection Act, when he/she intends to distribute the money, etc. received from a third debtor due to the seizure of claims, etc., he/she shall distribute the money, etc. within 30 days from the date he/she received the money from the third debtor. It is difficult to accept the defendant's assertion that there is no evidence to acknowledge that the defendant set the date of distribution within 30 days from April 25, 2013, which he/she received money from BB (the defendant was in the process of the instant lawsuit).
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