The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

The main text of Article 251 of the Debtor Rehabilitation and Bankruptcy Act (hereinafter “ Debtor Rehabilitation Act”) provides that when it is decided to authorize the rehabilitation plan, the debtor shall be exempted from liability for all rehabilitation claims and rehabilitation security rights except for the rights recognized by the rehabilitation plan or by this Act. Article 118 Subparag. 1 of the same Act provides that “The debtor shall be exempted from liability for all rehabilitation claims and rehabilitation security rights.”

Meanwhile, Article 55-6 (2) of the Monopoly Regulation and Fair Trade Act (hereinafter “Fair Trade Act”) provides that “If a person liable to pay a penalty surcharge fails to pay the penalty surcharge by the due date, the Fair Trade Commission shall demand the person liable to pay the penalty surcharge by fixing a period, and if the penalty surcharge and the surcharge under paragraph (1) are not paid within the designated period, it may be collected in the same manner as delinquent national taxes

In light of the aforementioned provisions, language, and purport of the relevant statutes, if an administrative violation, which is subject to the penalty surcharge, is established before the commencement of rehabilitation procedures for the debtor, its claim for the penalty surcharge is a rehabilitation claim even if the disposition for imposition is issued after the rehabilitation procedures commence.

Furthermore, inasmuch as the Defendant’s order to pay penalty surcharges under the Fair Trade Act is an administrative act involving the right to self-execution, such as disposition on default, where the rehabilitation plan is authorized without reporting the right to claim penalty surcharges as rehabilitation claims, the exemption becomes effective pursuant to the main sentence of Article 251 of the Debtor Rehabilitation Act, and the Defendant is no longer

Therefore, the defendant's order to pay penalty after the rehabilitation plan approval is completed.