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Title
Whether the scope of national taxes to be preserved by bond seizure includes additional charges and increased additional charges
Summary
The scope of national taxes to be preserved by the seizure of claims under the National Tax Collection Act shall include the national taxes in arrears, which are the cause of the seizure, and the additional dues and increased additional dues accruing until the date of distribution.
Related statutes
Article 41 (Procedures for Attachment of Claims)
Reasons
1. Facts of recognition;
The following facts are not disputed between the parties, or can be acknowledged in full view of the purport of the whole pleadings in each statement in Gap evidence 1-2, Eul evidence 1-3, and Eul evidence 1-3.
A. The director of the ○○○○ Tax Office under the defendant attached the plaintiff’s claim against the ○○ Card (State) upon the plaintiff’s default on national taxes on August 29, 2005 (hereinafter “instant attachment”).
The details of national taxes (including additional dues) and additional dues, which are stated as delinquent amount related to the attachment in the notice of attachment at the time of the attachment of the Plaintiff’s delinquency are as follows.
No.
List of Tax Items
Deadline for payment
Amount (unit: source)
Total
Amount of tax
(2)Additional charges;
(1)
Value-added Tax
December 31, 2004
413,237,520
370,949,320
42,288,200
(2)
Value-added Tax
05.031.9
4,540,990
4,212,460
328,530
(3)
Business Income Tax
oly 15, 2005
12,932,770
11,735,780
1,196,90
(4)
Earned income tax
.05.01.31
2,207,480
2,003,210
204,270
(5)
Business Income Tax
.28, 2005
401,080
389,400
11,680
(6)
Earned income tax
.28, 2005
507,040
492,280
14,760
(7)
Corporate Tax
1, 2005.31
462,205,480
438,525,130
23,680,350
(8)
Corporate Tax
1, 2005.31
452,884,890
439,694,070
13,190,820
Total
Total 8 cases
1,348,917,250
1,268,001,650
80,915,600
나. 그 후 피고는, 원고에 대한 위 국세〔(중)가산금 포함〕채권에 기하여 원고가 채무자인 ○○지방법원 2005타기XXXX호 배당절차에 참가하여 2005. 12. 9. 434,585,890원을 배당받아, 이를 위 표 중 ⓛ,④,⑤,⑥번 각 국세〔(중)가산금 포함〕전액과 ②번 국세〔(중)가산금 포함〕중 331,090원에 충당하였다.
다. (1) 한편 ○○카드 주식회사는, 피고에 의해 압류된 위 가.항 채권에 대해 다수의 채권자들에 의한 압류결정 등이 송달되자, 압류 등 경합을 이유로 그 채권 중 1,158,352,302원 만큼을 2006. 6. 19. ○○지방법원 2006금XXXX호로, 122,318,750원 만큼을 2007. 2. 28. ○○지방법원 2007금XXXX호로 각 공탁하였다.
(2) 그 후 위 2006금XXXX호 공탁금에 대하여는 ○○지방법원 2006타기XXXX호로 위 2007금XXXX호 공탁금에 대하여는 같은 법원 2007타기XXX호로 각 배당절차가 진행된 끝에, 2007. 5. 28. 열린 배당기일에서 위 2006타기XXXX호 배당절차 사건에서는 그 공탁금 중 집행비용을 뺀 실제 배당할 금액 1,158,325,122원(= 1,158,352,302 - 24,160원)전부를 압류권자인 피고에게 배당하는 내용의 배당표가, 위 2007타기XXX호 배당절차 사건에서는 그 공탁금 중 집행비용을 뺀 실제 배당할 금액 122,294,590원( = 122,318,750원 - 24,160원) 전부를 피고에게 배당하는 내용의 배당표가 각 작성되었다.
As to this, the Plaintiff appeared on the date of the above distribution, and filed an objection to the distribution against the Defendant of the above distribution schedule, and thereafter filed the instant lawsuit within the fixed period.
D. Meanwhile, the Plaintiff’s delinquent amount of national taxes (including additional dues and aggravated additional dues) up to the date of the above distribution is as follows (the amount of delinquent amount by the Defendant, other than this, is limited to the amount of delinquent amount by July 2007, which was after the date of the above distribution, and thus rejected).
No.
List of Tax Items
Deadline for payment
Amount (unit: source)
Total
Amount of tax
Additional Dues
(State)Additional charges;
(2)
Value-added Tax
31, 2005
5,271,240
4,212,460
126,370
932,410
(1,263,500-331,090)
(3)
Business Income Tax
February 15, 2005
15,889,990
11,735,780
352,070
3,802,140
(7)
Corporate Tax
51, 2005
572,713,780
438,525,130
13,155,750
121,032,900
(8)
Corporate Tax
July 31, 2005
563,687,610
439,694,070
13,190,820
10,802,720
Total
Total 8 cases
1,157,562,620
894,167,440
26,825,010
236,570,170
(Number) In order to clarify the correlation, the number assigned in the table mentioned in (a) above shall be used as it is.
2. The plaintiff's assertion
이 사건 압류에 관계된 원고의 피고에 대한 체납액이 1,348,917,250원이었는데. ○○지방법원 2005타기XXXX호에서 피고가 그 중 434,585,890원을 배당받았으므로, 남은 체납액은 914,331,360원(= 1,348,917,250원 - 434,585,890원)이다.
그러므로 위 2006타기XXXX호, 2007타기XXX호 각 배당절차 사건의 각 배당표상 피고에 대한 배당액 합계 1,280,619,712원(= 1,158,325,122원 + 122,294,590) 중 위 체납액 914,331,360원을 초과하는 366,288,352원(= 1,280,619,712원 - 914,331,360원)만큼은 부당하게 배당된 것이므로, 피고의 배당액에서 그 만큼을 감액하고 이를 원고에게 배당하는 것으로 위 각 배당표를 변경하여야 한다.
3. Determination
A. Under Articles 41 and 43 of the National Tax Collection Act and Article 44 of the Enforcement Decree of the same Act, a false national tax (including additional dues and increased additional dues) claims take precedence over general claims, and the scope of national taxes to be compensated by the seizure of claims due to the disposition in arrears is limited to the pertinent national taxes notified to the obligor as the cause of the seizure. In this case, Article 41(2) of the National Tax Collection Act provides that the scope of collection due to the seizure of claims shall be limited to the preservation national taxes, additional dues and expenses for disposition on default. Meanwhile, the additional dues and increased additional dues under Articles 21 and 22 of the National Tax Collection Act are subrogated to the extent of the preservation national taxes, additional dues and expenses for disposition on default. If the national taxes are not paid by the due date without the due date of the determination of the person liable for taxation, they are naturally generated and finalized under Articles 21 and 22 of the same Act, and thus, the additional dues and increased dues are also identical to the amount of delinquent national taxes (see, e.g., Supreme Court Decision 2005Da404.
나. 돌이켜 위 2006타기XXXX호, 2007타기XXX호 배당절차 사건에서 피고가 배당받을 수 있는 체납세액〔(중)가산금 포함〕을 살펴본다.
In applying the above legal principles to the above facts, the amount of tax in itself is limited to the national taxes related to the seizure of this case, but additional charges and aggravated additional charges shall also be included on the date of distribution. In addition, even if the defendant did not submit the data on additional charges and increased additional charges incurred after the seizure of this case in each distribution procedure, it shall be deemed that he/she may receive the distribution if he/she submitted the data related to the procedure of the lawsuit of demurrer to distribution of this case
Therefore, as seen above 1. D., the Defendant’s delinquent tax amount (including additional dues) that is entitled to dividends shall be 263,395,180 won (=26,825,010 won + 236,570,170 won) plus 1,157,562,620 won (=894,167,440 won + 263,395,180 won) for national tax related to the attachment of this case, and additional dues and increased additional dues for them up to the date of distribution (26,825,010 won + 236,570,170 won).
C. However, under each distribution schedule of each of the above distribution procedures cases, the amount of dividends against the defendant exceeds 1,280,619,712 won in total (i.e., KRW 1,158,325,122 + 122,294,590) and thus, 123,057,092 won (i.e., KRW 1,280,619,712 - 1,157,562,620).
그러므로 위 2006타기XXXX호 배당절차 사건의 배당표 중 111,305,581원〔123,057,092원 X 1,158,325,122원/(1,158,325,122원 + 122,294,590원), 원미만 버림〕, 위 2007타기XXX호 배당절차 사건의 배당표 중 11,751,511원〔123,057,092원 X 122,294,591원/(1,158,325,122원 + 122,294,590원), 원미만 올림〕만큼을 취소한다.
4. Conclusion
Therefore, the plaintiff's claim of this case is accepted within the scope of the above recognition, and the remainder is dismissed as it is without merit. It is so decided as per Disposition.