Sub-Support -2012-Shap2775 ( October 31, 2013)

Where the secured claim of the right to collateral security is priority than the taxation claim, the senior dividend holder shall be the mortgagee of the right to collateral

If the secured claim of the right to collateral is priority than the taxation claim, the senior dividend holder is the mortgagee, so the amount distributed to the Republic of Korea shall be distributed to the mortgagee.

Article 35 of the Framework Act on National Taxes

2013Na20190 Demurrer against the distribution

○○ Co., Ltd.

Republic of Korea and 1

Daegu District Court Decision 2012Gahap2775 Decided January 30, 2013

October 30, 2013

November 27, 2013

1. Revocation of a judgment of the first instance;

2. Of the dividend table prepared by the said court on June 20, 2012, the amount of ○○○○○○○○ in relation to the Plaintiff, the amount of ○○○○ in relation to the Defendant ○○○○ in relation to the dividend table prepared by the said court on June 20, 2012, and the amount of ○○○ in relation to the Defendant ○○ in relation to the Defendant ○○ in Korea, shall be corrected to 0 won, respectively, and the amount of ○○ in relation to the amount of ○ in relation to the Defendant ○ in Korea.

3. The total costs of the lawsuit shall be borne by the Defendants.

The same shall apply to the order.

1. Basic facts

A. On August 16, 2007, A Co., Ltd. (hereinafter referred to as “Nonindicted Co., Ltd.”) completed each registration of initial ownership with respect to each of the real estate listed in the separate sheet (hereinafter referred to as “each of the instant real estate”). On the same day, B Co., Ltd. completed each joint establishment of mortgage (hereinafter referred to as “each of the instant collective security interests”) composed of the mortgagee B Co., Ltd., the debtor Co., Ltd., the maximum debt amount, and the maximum debt amount, and transferred each of the instant collective security interests to the Plaintiff on November 17, 2011.” (B). (C) The Corporation (amended by Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (amended by Act No. 10155, Mar. 22, 2010) and Article 1 of the Addenda, Defendant ○○ Co., Ltd. collected additional collection with respect to Nonparty Co. 2, Ltd.’s final premium amount for the year 2009.

C. Defendant ○○○○○○ (hereinafter “○○○○○○○○” (hereinafter “○○○○○○○”). The Plaintiff filed a claim against each of the instant real property for the additional collection of the amount of money to be collected at KRW 60,00,00,000 (hereinafter “instant auction case”) on July 25, 201 in the real estate auction case (hereinafter “instant auction case”), and on June 15, 2012, the additional collection, arrears, and additional collection on the final premium for 206, as well as the additional collection on the amount of money to be collected at KRW 6,00,00,000 (hereinafter “the amount of money to be collected at KRW 2,00,000,000,000,000,000,000,0000,000,000,000,000,000,000,00,00).

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-2, Gap evidence 3, 7, Eul evidence 1 through 7, 9, 10, 12 through 15 (including each number without any special indication; hereinafter the same shall apply), the purport of the whole pleadings

2. Relevant Acts;

Article 17 (Report and Payment of Estimated Premium) "The former Employment Insurance and Industrial Accident Compensation Insurance Act (amended by Act No. 8816, Dec. 27, 2007; hereinafter referred to as the "former Employment Insurance Act")" and Article 17 (Report and Payment of Estimated Premium)

(1) A business owner (excluding a business owner engaged in a special business for collection under the provisions of Article 21 (1); hereafter the same shall apply in this Article through Article 20) shall report and pay to the Corporation each insurance year (where the insurance relationship is formed during the insurance year, the period from the date of establishment thereof to the end of the insurance year) the amount (hereinafter referred to as the "estimated premium") calculated by multiplying the presumed amount of the total wages to be paid to his/her workers (where calculating the employment insurance premium, the total wages paid to his/her workers excluded from application under the provisions of Article 10 of the Employment Insurance Act shall be excluded; hereafter the same shall apply in this Article and Article 19) by the employment insurance premium rate and the industrial accident insurance premium rate, respectively, on March 31 of the insurance year (where the insurance relationship is established during the insurance year, 70 days after the date of establishment of the insurance relationship, and where any business, the period before the end of the insurance year is terminated within 70 days after the report and payment of the estimated premium is reported and paid late within the insurance year.

(2) If a business owner fails to make the report as referred to in paragraph (1) or the report is different from the fact, the Corporation shall investigate the fact and calculate and collect the estimated premium, and if there is any amount already paid, the Corporation shall collect the shortage.

§ 19. Report, payment and settlement of final premium

(1) A business owner shall report to the Corporation the amount (hereinafter referred to as "final premium") calculated by multiplying the total wages (including the amount determined to be paid) paid to the workers employed by the end of each insurance year (where the insurance relationship is terminated during each insurance year, the day preceding the date on which it is terminated) by the employment insurance premium rate and industrial accident insurance premium rate, not later than March 31 of the following insurance year (in cases of a business the insurance relationship is terminated during each insurance year, 30 days from the date on which it is terminated): Provided, That where the business owner is the State or a local government, he/she may report on the last day of the insurance year (30 days from the date on

(2) If the amount of the estimated premium paid or collected additionally under Articles 17 and 18 (1) exceeds the amount of the final premium referred to in paragraph (1), COMWEL shall return the excess amount to the business owner, and if short, the business owner shall pay the shortage by March 31 of the following insurance year (in cases of a business the insurance relationship of which is terminated during the insurance year, 30 days from the date on which it is terminated): Provided, That if the business owner is the State or a local government, he/she may pay the shortage by March 31 of the following insurance year (in cases of a business the insurance relationship is terminated during the

(3) Notwithstanding the provisions of paragraphs (1) and (2), if the reporting and payment deadline for the final premium for the insurance year is later than the reporting and payment deadline for the following insurance year, the reporting and payment deadline for the final premium for the following insurance year shall be the reporting and payment deadline for the final premium for the following insurance year.

(4) If the business owner fails to make the report as referred to in paragraph (1) or the report is different from the fact, after investigating the fact, the Corporation shall collect the final premium in full from the business owner who fails to pay the estimated premium after calculating the amount of the final premium, and if the business owner who has paid the estimated premium has any difference between the estimated premium and the final premium paid, the Corporation shall refund the excess amount or collect the shortage. In this case, when conducting the fact-finding investigation, it

§ 25. Collection of arrears

(1) If a business owner fails to pay the insurance premiums and other money collectable under this Act by the payment deadline provided for in Articles 17 through 21, COMWEL shall collect arrears on a monthly basis, as prescribed by Presidential Decree, within the extent not exceeding 36 months, based upon the overdue interest rate, etc. of the bank: Provided, That this shall not apply to cases where the amount of arrears is small amount or where the collection thereof is deemed inappropriate and which are prescribed

(2) The arrears referred to in paragraph (1) shall be calculated from the date falling under any of the following subparagraphs:

1. On the day following the payment deadline referred to in Articles 17 (1) and 19 (2) and (3), for the insurance premiums referred to in Articles 17 (1) and 19 (2); and

2. Date following the payment deadline provided for in Articles 17 (1) and 19 (2) and (3), with respect to the impositions provided for in Articles 17 (2) and 19 (4).

§ 27. Notice and demand for collection

(1) Where the Corporation collects insurance premiums (excluding insurance premiums provided for in the provisions of Articles 17 (1) and 19 (2)), and other impositions pursuant to this Act, it shall notify in writing the person liable for payment of the amount and time limit for payment; hereinafter referred to as "in omitted").

○ Article 30 (Priority in Collection of Insurance Premiums)

Insurance premiums and other money collectible pursuant to this Act shall be collected in preference to other claims except national taxes and local taxes: Provided, That this shall not apply to claims secured by a lease on a deposit basis, a pledge, or a mortgage where insurance premiums are collected from the proceeds from the sale of an asset for which it is proved that the establishment of a lease on a deposit basis, a pledge, or

3. The parties' assertion

A. Summary of the plaintiff's assertion

1) Plaintiff’s assertion on the payment deadline of the instant insurance premium

(A) In the event that C&C additionally collects a shortage of final premium through fact-finding, the final premium and the payment period for arrears thereof mean the payment period notified by the notice of additional collection, or the delivery date of the notice of additional collection. (B) C&C notified the non-party company of additional collection on August 21, 2009. Thus, the payment period for the instant insurance premium is around August 21, 2009. Since each of the instant insurance premium claims was established on August 16, 2007, the payment period for the instant insurance premium is higher than the secured debt of each of the instant insurance premium under the proviso of Article 30 of the former Employment Insurance Act.

C) In addition, since the statutory due date of the instant national tax claim in Korea was also after August 16, 2007, the order of distributing the Plaintiff’s secured debt of each of the instant secured claims is more priority than the instant insurance premium claim of the Defendant ○○○ Corporation and the Defendant’s national tax claim of the Republic of Korea.

D) Nevertheless, the instant distribution schedule was prepared on the premise that the Plaintiff and the Defendants were in the same order of priority in the distribution, and thus, the instant distribution schedule should be revised as stated in the purport of the claim.

2) Even if the time limit for payment of the instant premium was April 2, 2007, the instant distribution schedule ought to be revised within the scope corresponding to the following reasons.

A) Of the instant insurance premium, arrears are independent claims collected on a monthly basis from the date following the due date for payment of the final premium to the due date for arrears. Thus, the due date for arrears arrives in the order of the due date for payment equivalent to the amount of arrears for the relevant month. Accordingly, only for the portion of arrears that occurred from April 3, 2007 to August 16, 2007, each of the instant insurance premium, which was established on the date of establishment of each of the instant mortgages, prior to the establishment date of each of the instant mortgages, the Plaintiff may have priority over the secured claims of each of the instant mortgages, and the portion of arrears that occurred thereafter may take precedence over the secured claims of each of the instant mortgages. Accordingly, the amount equivalent to arrears that occurred after August 17, 207, among the instant insurance premium, should be distributed to the Plaintiff, who is a senior dividend holder.

B) The latter part of Article 19(4) of the former Employment Insurance Act provides that, in the case of fact-finding, the employer shall be notified of the investigation plan in advance, and Article 27(1) of the same Act provides that, when collecting insurance premiums, etc., the amount and time limit for payment shall be notified in writing. As such, the Korea Workers’ Compensation and Welfare Service does not recognize that the insurance premium in this case was performed with the above obligation, it is invalid that the notice of additional collection for the final premium in 2006 and additional collection for the arrears

C) Although the attachment registration was completed on September 21, 2009 with respect to each real estate of this case, it is unclear whether the insurance premium claim of this case was included in the preservation claim of the above seizure, and the completion period to demand a distribution in the auction case of this case is around August 201, and it does not include the insurance premium claim of this case in the claim for delivery from July 25, 201, which was made before the completion period to demand a distribution, and thus, it is unlawful to pay dividends on the insurance premium claim of this case which was not claimed by the completion period to demand a distribution.

D) The instant insurance premium claim had already expired due to the completion of extinctive prescription pursuant to Article 41(1) of the former Employment Insurance Act.

B. Summary of Defendant ○○ Corporation’s assertion

(1) Article 19(2) of the former Employment Insurance Act stipulates that the payment deadline of the final premium shall be March 31 of the following insurance year. Since the legal nature of the instant insurance premium claims is "the final premium for 2006", the said payment deadline shall be deemed to be "the legal nature of the instant insurance premium for 2007.4.2.3 as a matter of course." In addition, the payment deadline of arrears under the former Employment Insurance Act shall be the same as the payment deadline of the final premium collected additionally."

3) As to the instant insurance premium claim, C&C has urged the payment of insurance premium to the non-party company, and thereafter C&C has suspended the extinctive prescription of the instant insurance premium claim by seizing each of the instant real estate owned by the non-party company as of September 21, 2009, the Plaintiff’s allegation that the extinctive prescription expired

C. Summary of Defendant Republic of Korea’s assertion

The establishment date of each of the instant mortgages is prior to the statutory date of the Defendant Republic of Korea’s national tax claims, but the payment deadline of the instant premiums is April 2, 2007. Thus, the Defendant National Health Insurance Corporation’s insurance premium claims of this case are superior to the Plaintiff’s respective secured claims of the instant mortgage claims. Since Defendant Republic of Korea’s national tax claims are superior to the instant secured claims of the Defendant National Health Insurance Corporation, each of the claims of the Plaintiff and Defendants should be distributed by circulation method

Therefore, it is justifiable to view that the Defendants received a total sum of ○○○○○○ in the auction procedure of this case according to the method of circulation distribution as above.

4. Determination

A. Determination on the part of the insurance premium claim of Defendant ○○○ Corporation

1) First, we examine the payment period of the instant insurance premium claims (it is not the entire insurance premium for year 2006, but only the amount equivalent to the amount additionally collected and notified for the final premium for year 2006 and the amount equivalent to the amount additionally collected and notified for the fact-finding after reporting the final premium for year 2006).

"① 구 고용보험법 제27조는 제17조 제1항(당해 보험연도 3. 31.까지 신고, 납부하여야 하는개산보험료')과 제19조 제2항(다음 보험연도의 3. 31.까지 신고하고, 초과분을 반환받거나 부족분을 납부하여야 하는확정보험료')의 규정에 의한 보험료 를 제외한 보험료 및 그 밖의 징수금을 징수하는 경우에는 납부의무자에게 그 금액과 납부기한을 문서로 통지하도록 규정하고 있는데, 앞서 본 바에 의하면 이 사건 보험료는구 고용보험법 제17조 제1항 또는 제19조 제2항의 규정에 의한 보험료'가 아니라같은 법 제19조 제4항에 의한 추가징수 보험료' 및같은 법 제25조에 의한 연체금'에 해당함을 알 수 있는 점, ② 그렇다면 확정보험료에 대한추가징수분 및 이에 대한 연체금'에 해당하는 이 사건 보험료는 구 고용보험법 제27조에 따라 납부의무자(소외 회사)에게 그 금액과 납부기한을 문서로 통지하여야 하는데, 을가 제14호증의 1 내지 3의 각 기재에 변론 전체의 취지를 종합하면, C공단은 2009. 8. 21. 소외 회사에 이 사건 보험료에 대한 추가징수 통지를 하면서 그 납부기한을 2009. 8. 21.로 명시하여 기재한 사실(을가 제14호증의 1 내지 3의 각 기재에 의하면 추가징수 통지서 발송일도 2009. 8. 21.이고, 그 통지서에 기재된 납부기한도 2009. 8. 21.이다)을 인정할 수 있는 점, ③ 구 고용보험법 제30조는같은 법에 의한 보험료 등의 납부기한'과저당권 등의 설정 등기일'의 선후에 따라보험료 등 채권'과저당권 등의 피담보채권'의 우선순위를 정하도록 규정하고 있는바, 이는 공적보험료의 우선변제권을 저당권자 등의 담보권을 해하지 않는 범위 내에서 인정한 취지로 보이는 점, ④ 그렇다면, 특별한 사정이 없는 한 저당권자 등이 저당권에 우선하는 공적보험료채권 등의 존부를 어느 정도 예측할 수 있어야 할 것인데, 구 고용보험법 제17조 제1항에 의한 개산보험료채권이나 같은 법 제19조 제2항에 의한 확정보험료채권의 존부나 범위에 관하여는 저당권자 등이 이를 예측하고 파악할 수 있다고 할 것이나, 확정보험료 신고, 납부(또는 반환) 이후에 같은 법 제19조 제4항에 의하여 C공단(2011. 1. 1. 이후에는 피고 ○○공단)이 확정보험료에 관하여 사실조사를 실시할 것인지 여부나 사실조사가 실시되어 추가로 징수될 확정보험료 및 연체금 등이 발생할 것인지 여부 및 그 범위(액수)에 대하여는 그 사실조사 실시 이전에는 저당권자 등이 이를 예측할 것을 기대하기 어려운 점, ⑤ C공단 또는 피고 ○○공단의 위와 같은 사실조사에 따른 추가징수 보험료의 확정 및 그 납부통지를 단순히이미 발생, 확정되어 있는 보험료의 징수절차'에 불과한 것이라고 보기는 어려운 점, ⑥ 국세기본법 제35조 제1항은국세 등 채권'과저당권 등의 피담보채권'의 우선순위를국세 등의 법정기일'과저당권 등의 설정 등기일'의 선후에 의하도록 하고, 국세 등의 법정기일을 규정하면서 과세표준과 세액의 신고에 따라 납세의무가 확정되는 국세의 경우신고한 해당 세액'에 대해서는 그 신고일을 법정기일로 보지만, 과세표준과 세액을정부가 경정할 경우에는 고지한 해당 세액'에 대해서는 그 납세고지서의 발송일을 법정기일로 규정하고 있는바, 위와 같은 맥락에서 구 고용보험법에 따른 보험료 등의 경우에도 사업자가 당해 보험연도의 확정보험료를다음 보험연도의 3월 31일'까지 신고한 경우에는다음 보험연도의 3월 31일'이 위 확정보험료의 납부기한이 되겠지만, 그 납부기한(확정보험료 신고일) 이후에 C공단(2011. 1. 1. 이후에는 피고 ○○공단)이사실조사를 통하여 추가징수하는 확정보험료나 그 연체금 등'의 경우에는 그 추가징수 통지를 하면서 정한 납부기한을 구 고용보험법에서 정하고 있는납부기한'으로 봄이 상당한 점, ⑦ 구 고용보험법 제30조는 같은 법에 의한 보험료 등은 국세 및 지방세에 우선하지 못한다고 규정하여 같은 법에 따른 보험료 등보다 국세 및 지방세를 우선하여 보호하도록 정하고 있는데, 확정보험료에 대한추가징수 보험료 및 그 연체금'에 해당하는 이 사건 보험료에 대하여 만일 그 납부기한을 소급하여서다음 보험연도의 3월 31일(애초의 확정보험료 신고일)'로 본다면 이는 사실조사에 따른 추가징수 보험료 및 그 연체금에 관하여 국세 및 지방세보다도 더욱 강력한 징수권한을 부여하게 되어 선뜻 수긍하기 어려운 점, ⑧ 사업주가 고의 또는 과실, 착오 등에 기하여 확정보험료 채권을 실제보다 적게 신고하거나 신고를 누락하는 등의 경우에는 C공단(현재는 피고 ○○공단)이 그에 따른 추가징수분을 징수함과 아울러 적절한 제재조치나 책임을 물으면 될 것이고(추가징수분에 대하여 연체금이나 가산금 등을 부과하는 것도 그 일환이라고 할 것이다), 한편확정보험료'와추가징수 보험료'의 각 납부기한을 어느 시점으로 볼 것인가는 사업주에 대한 법적 효과보다는 이 사건과 같이 사업주에 대한 채권자들 사이의 이해관계 내지 우선순위를 정함에 있어서 기준이 되는 법적 효과를 가져오는 것인바, 만일 추후에 사실조사를 통하여 확인된확정보험료에 대한 추가징수분 및 그 연체금'에 대하여까지 그 납부기한을 애초의 확정보험료 신고일(다음 보험연도 3. 31.)로 소급하여 인정해 준다면 이는 C공단(현재는 피고 ○○공단)이 단순히 업무의 편의나 효율성을 위하여사업주의 확정보험료 신고 이후에 즉시 사실조사를 하고 추가징수분의 존부 및 범위를 확정'하는 등의 조치를 취하지 않은 데에 대하여는 아무런 책임 내지 위험부담을 부담하지 않도록 하는 반면애초의 확정보험료 신고 내용 및 그 이후에 추가징수 조치가 없는 상태'를 신뢰하고 이를 감안하여 저당권을 설정한 저당권자 등의 이해관계인에게는 불측의 손해를 입게 할 가능성이 있는 것으로서 형평에 어긋난다고 볼 여지가 있는 점 등을 종합하여 볼 때, 이 사건 보험료의 납부기한은 위 애초의 확정보험료 신고일(2007. 3. 31.)로 볼 것이 아니라 그 후 C공단이 소외 회사에 대하여 사실조사를 하여 추가징수분을 확정한 후 소외 회사에 대하여 추가징수 통보를 하면서 정한 납부기한, 즉 이 사건 보험료의 징수통지서[보험료(부담금)조사징수통지서(을가 제14호증의 1 내지 3)]에 기재된 납부기한인 2009. 8. 21.으로 봄이 타당하다(피고가 들고 있는 대법원 판결은 이 사건과 그 사안을 달리하는 것으로서 이 사건에 적용하기에 적절하지 아니하다).",2) 따라서 피고 ○○공단의 이 사건 보험료채권의 납부기한(2009. 8. 21.)은 원고의 이 사건 각 근저당권의 설정일(2007. 8. 16.)보다 뒤이므로, 구 고용보험법 제30조에 의하여 이 사건 배당절차에서 이 사건 각 근저당권의 피담보채권이 이 사건 보험료채권보다 우선하여야 하는바, 그렇다면 피고 ○○공단에 배당된 ○○○원은 선순위 배당권자인 원고에게 배당되어야 한다.

B. Determination on the part of Defendant’s national tax claim in Korea

The payment deadline of the insurance premium claims of Defendant ○○○ Corporation was August 21, 2009. The establishment date of each of the instant collective security rights was August 16, 2007. As seen earlier, there is no dispute between the parties concerned as to the fact that the statutory date of the instant national tax claims of Defendant Republic of Korea was later than the establishment date of each of the instant collective security rights.

Therefore, Defendant Republic of Korea’s national tax claim of this case does not take precedence over the Plaintiff’s secured claim of each of the instant secured claims, and Defendant ○○○ Corporation’s insurance premium claim of this case does not take precedence over the Plaintiff’s secured claim. Thus, the legal principle of circular dividend cannot be applied in the instant dividend procedure.

Therefore, since the Plaintiff’s secured claim of each of the instant secured claims is superior to the instant secured claim by Defendant Republic of Korea, the amount distributed to Defendant Republic of Korea ought to be distributed to the Plaintiff, who is the senior dividend holder.

C. Sub-committee

Ultimately, among the instant dividend table drawn up in the instant auction case, the amount of ○○○○○○○○○○○○ (i.e., the Defendant’s total sum of the dividend amounts (i.e., the increase of KRW ○○○○○○ +○○○○○○)) against the Plaintiff should be adjusted to KRW 0,000, and KRW ○○○○○○○○○ on the Defendant’s Republic of Korea should be adjusted to KRW 0,00, respectively.

5. Conclusion

Therefore, without examining the remaining arguments of the parties, each claim against the defendants of the plaintiff against the defendants shall be accepted as all of the grounds. Since the judgment of the court of first instance is unfair with different conclusions, the plaintiff's appeal shall be accepted and the judgment of the court of first instance shall be revoked and all of the claims of the plaintiff shall be accepted as per the disposition.