Procedures for compulsory execution under the Civil Execution Act and those for disposition on default under the National Tax Collection Act are separate procedures;

Since the compulsory execution procedure under the Civil Execution Act and the procedure for the disposition on default under the National Tax Collection Act are separate procedures, even if a wage creditor who has preferential right to payment was issued a seizure and collection order, it cannot be deemed as unjust enrichment unless the tax authority participates in the delinquent procedure.

2017 Ghana53968 ( October 31, 2017)

○ ○

Korea

October 31, 2017

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

The defendant shall pay to the plaintiff 4,834,824 won with 20% interest per annum from February 24, 2017 to the day of full payment.

Since the compulsory execution procedure under the Civil Execution Act and the procedure for disposition on default under the National Tax Collection Act are separate procedures, even if the plaintiff was issued a seizure and collection order under the Civil Execution Act as a wage obligee having preferential right to payment, unless the defendant participated in the procedure for arrears under the National Tax Collection Act, it cannot be deemed as unjust enrichment.