The final premium claim shall take precedence over the secured claim on the mortgage established after the statutory due date for the final premium claim.

The statutory due date for the final premium claim is March 31 of the following insurance year, and the final premium claim for the secured claim of the mortgage established thereafter shall take precedence over the final premium claim, and the same shall also apply where the shortage of the final premium is collected through fact-finding.

2012 Gohap 2775 Demurrer against distribution

AAA Energy Corporation, Inc.

One other than the National Health Insurance Corporation

January 10, 2013

January 31, 2013

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Among the distribution schedule prepared on June 20, 2012, this Court changed the amount of dividends to the plaintiff to KRW 000,000, and the amount of dividends to the defendant's Republic of Korea to KRW 00,000,000, and the amount of dividends to the defendant's Republic of Korea to KRW 00,000,00,00,000,000.

1. Facts of recognition;

A. Each of the real estate listed in the separate sheet (hereinafter referred to as the "real estate in this case"), and each of the above collateral security rights was transferred to the Plaintiff on August 17, 201, when the registration of establishment of each of the real estate in the separate sheet (hereinafter referred to as "the real estate in this case"), was completed on August 16, 2007 by DDD Co., Ltd. (hereinafter referred to as ", and non-party companies") and on August 16, 2007. On the same day, the EE Capital Co., Ltd. was completed on August 16, 2007 and at No. 62791 and 62794.

B. The Korea Workers' Compensation and Welfare Service [the Employment Insurance and Industrial Accident Compensation Insurance Act (amended by Act No. 10155, Mar. 22, 2010; hereinafter referred to as "Employment Insurance Act") carries out the collection and default management of insurance premiums under the above Act from January 1, 201 to January 1, 201 pursuant to Article 1 of the Addenda of the Act on the Fixed Number of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance, and Article 1 of the Addenda] conducted fact-finding on the non-party company through the employee in charge, and notified the non-party company of the additional collection of the additional insurance premiums. On August 21, 2009 and August 31, 2009, the additional collection amount for the additional collection and additional collection for the non-party company's final premium for the year 200 won was reduced partially to 00 won, and the non-party company still paid part of its amount, and hereinafter referred to as "the insurance premium in this case").

C. On June 15, 2012, the Defendant National Health Insurance Corporation filed a request for delivery at the instant auction procedure, and on June 20, 2012, the distribution schedule was formulated to distribute the Plaintiff KRW 00 to the Plaintiff, KRW 00 to the Defendant National Health Insurance Corporation (the branch office of the North Korean Port Authority), and KRW 00 to the Defendant Republic of Korea in the same order respectively.

D. The Plaintiff appeared on the aforementioned date of distribution, and stated an objection against the total amount of the dividend of the Defendants, and thereafter filed a lawsuit of demurrer against distribution on June 26, 2012, which was within one week thereafter.

[Ground for recognition] Unsatisfy

2. The plaintiff's assertion

A. The payment deadline of the instant insurance premium is around August 2009, when Defendant National Health Insurance Corporation conducted a fact-finding survey on the non-party company under the Employment Insurance Act, and notified the fixed number of insurance premium, and the payment period was made after August 16, 2007, each of the instant mortgage establishment dates. Accordingly, pursuant to the proviso of Article 30 of the Employment Insurance Act, the instant insurance premium claims are higher than the instant insurance premium claims, and the statutory payment deadline of Defendant Republic of Korea’s national tax claims is also higher than the Defendant National Tax Service’s insurance premium claims and the Defendant’s national tax claims after August 16, 2007. Accordingly, the instant distribution schedule was formulated under the premise that the Plaintiff and the Defendants are higher than the Defendant’s national tax claims and the Defendant’s national tax claims.

must be revised as stated in the purport of the claim.

B. Pursuant to Articles 17 and 19(1) and 19(2) of the Employment Insurance Act, the foregoing claims were extinguished by prescription even if the time limit for payment of the instant premium was March 31, 2007.

3. Determination

A. The key issue of the instant case is whether the payment deadline of the instant insurance premium can be seen as from August 2009, when Defendant National Health Insurance Corporation notified the collection thereof, or as from March 31, 2007.

즉， 고용보험법 제17조 제1항， 제19조 제1， 2， 4항 및 제30조에 의하면， 사업주는 ㉠ 보험연도마다 1년 동안에 사용할 근로자에게 지급할 임금총액에 고용보험료율 및 산재 보험료율을 곱하여 산정한 개산보험료를 그 보험연도의 3. 31.까지 신고 ・ 납부하고，㉡ 보험연도마다 1년 동안에 사용한 근로자에게 지급한 임금총액에 고용보험료율 및 산재 보험료율을 곱하여 산정한 확정보험료를 다음 보험연도의 3. 31.까지 신고하며，㉢ 이미 납부한 개산보험료의 금액이 확정보험료의 금액보다 부족한 경우 그 부족액을 다음 보험연도의 3. 31.까지 납부하도록 되어 있는데， 한편， 사업주의 위 ㉡의 신고가 사실 과 다른 경우에는 피고 건강보험공단은 사실을 조사하여 확정보험료의 금액을 산정한 후 부족액을 정수하도록 되어 있으며， 나아가 보험료 기타 고용보험법에 의한 정수금 은 국세 및 지방세를 제외한 다른 채권에 우선하여 징수하되， 보험료 등의 납부기한 전에 설정된 저당권 등의 피담보채권에 대하여는 우선하지 못하는 것으로 규정하고 있다. 이처럼 공적 보험인 고용보험 및 산업재해보상보험의 보험료채권을 확보하기 위해 법에서 고용보험료채권 등의 우선변제권을 인정한 점， 근저당권자 등으로서는 고용보험법 제17조， 제19조， 제30조에 따라 근저당권에 우선하는 고용보험료채권 등의 존부를 예측할 수 있는 점 등에 비추어 볼 때， 확정보험료채권의 법정 납부기한은 다음 보험연도의 3. 31.이고， 그 이후에 설정된 저당권의 피담보채권에 대하여 확정보험료채권 이 우선하며， 이는 사실조사를 통하여 확정보험료의 부족액을 정수하는 경우에도 마찬 가지로 보아야 한다. 사실조사를 통하여 확정보험료의 부족액을 징수하는 사안에서， 확 정보험료채권의 납부기한을 다음 보험연도의 3. 31.로 보지 않고 사실조사를 통하여 확정보험료의 부족액을 납부할 것을 통지한 날로 보게 되면， 사업자가 확정보험료를 신고하지 않거나 사실과 다르게 신고한 경우， 그 사업자나 그에 대한 근저당권자에게 는 결과적으로 오히려 유리한 결과를 가져오는 반면， 공적 보험인 고용보험 및 산업재해보상보험의 보험료채권의 확보는 오히려 어려워지는 결과를 초래하여 고용보험법의 취지에 정면으로 반하기 때문이다. 이 사건에서 소외 회사에 대한 2006년도 확정보험료의 법정 납부기한은 2007. 3. 31.이고， 위 납부기한은 이 사건 근저당권설정일인 2007. 8. 16. 이전이므로， 이 사건 보험료채권이 이 사건 각 근저당권의 피담보채권보다 배당순위가 선순위이다・ 따라서 이 사건 배당절차에서 원고의 채권이 피고 국민건강보험공단의 이 사건 보험료채권보다 선순위임을 전제로 하는 원고의 주장은 더 나아가 살펴볼 필요 없이 이유 없다.

B. The extinctive prescription of the instant insurance premium claims is three years pursuant to Article 41(1) of the Employment Insurance Act, and the payment deadline of the instant insurance premium claims is March 31, 2007, and the Defendant National Health Insurance Corporation requested the payment of the instant insurance premium claims at the instant auction procedure on June 15, 2012, as seen earlier, but the fact that the Korea Labor Welfare Corporation attached each of the instant real estate on September 21, 2009 by the Korea Workers’ Welfare Corporation was not a dispute between the parties, and thus, the above extinctive prescription was interrupted, and the Plaintiff’s assertion is without merit.

3. Conclusion

Then, the plaintiff's claims are all dismissed as it is without merit. It is so decided as per Disposition.