When the Board of Audit and Inspection determines the liability for compensation of accounting officials, the claim for damages against the person liable for compensation need not be protected.

The defendant, as an accounting-related public official of the Board of Audit and Inspection, filed an application for re-deliberation of the amount of 49,847 won, and the decision ordering compensation becomes final and conclusive as a result of dismissal of the application for re-deliberation, shall not make any assertion different from the contents of the decision until the final and conclusive decision is revoked by legitimate procedures. In addition, the above decision can be executed pursuant to the provisions of the National Tax Collection Act on the grounds that the plaintiff

Article 31 of the Board of Audit and Inspection Act

Supreme Court Decision 67Da2138 delivered on April 14, 1970

Korea

Defendant 1 and two others

Gwangju District Court of First Instance (67A293)

The original judgment shall be revoked.

The plaintiff's claim is dismissed.

All the costs of lawsuit shall be borne by the plaintiff in the first and second instances.

As to the plaintiff

A. Defendant 1, 2, and 3, the co-defendants 1, 2, 3, 4, and 5 of the lower judgment, and 10,92 won jointly and severally.

B. Defendant 1, 2, 3, the co-defendant 2, 4, and 5 of the lower judgment are jointly and severally liable for 676,600 won.

C. The co-defendants 2, 4, and 5 of the court below shall be jointly and severally held by the defendant 203,061 won.

D. Defendant 1, 2, and 3 shall jointly and severally pay 31,988 won with an annual interest rate of 5% from the following day delivered to the principal office to the date of full payment.

Litigation costs shall be borne by the defendants.

A provisional execution may be effected only under the above paragraph (1).

The original judgment shall be revoked.

The plaintiff's claim is dismissed.

All the costs of lawsuit shall be borne by the plaintiff in the first and second instances.

From August 2, 1961 to March 17, 1967, Defendant 1 served as an assistant of the director of the accounting division of the Gangwon-do branch of the Gangwon-gu branch of the Gwangju regional defense center as a divisional accounting official of the previous provincial defense center, and Defendant 3 is a financial guarantee against Defendant 1, and Defendant 2 is a financial guarantee against Defendant 1, and if there is a loss to the National Treasury due to the loss or damage of the goods or other property in office of the above Defendant, the fact that the compensation for the amount of such loss was jointly and severally claimed by the parties is not disputed.

Although Defendant 1 conspired with the co-defendant 2 of the court below, who was the director of the accounting office of the Gangwon-gu Office of the Gangwon-gu Office of the District of the Republic of Korea, the plaintiff 1 was working for the defendant, in collusion with the co-defendant 2 of the court below that held that the decision of the Board of Audit and Inspection does not have any joint and several liability, and Defendant 2 and 3 are in a situation where the Board of Audit and Inspection cannot be judged as the financial guarantee of the defendant 1, which is a financial guarantee of the defendant 2 and 3. Thus, the defendant 1's representative can be determined only by the Board of Audit and Inspection pursuant to Article 31 of the Board of Audit and Inspection Act as to whether the accounting-related public official is liable for compensation, and he paid the full amount in accordance with the compensation order.

In full view of the arguments of the parties in the contents of evidence Nos. 1 through 6 without dispute in the establishment of the plaintiff Eul, the defendant 1, as the plaintiff agency, as the public official in charge of the accounts of the Gangwon-gu branch of the Gangwon-gu branch of the National Treasury of the National Treasury of the Korea National Treasury of the 1967 National Treasury and the public official in charge of the divisional branch of the salary division, from August 2, 1961 to March 18, 197, as the case of loss and embezzlement of the national treasury funds of the 1967 Special Account of the 1967 Office, the Board of Audit and Inspection of June 7, 1967, and again made an application for review on the determination of compensation amounting to KRW 49,847, which was dismissed on August 22, 1967, it is sufficient to recognize that the above defendant paid the full compensation amount on Oct. 17, 1967. Thus, the plaintiff's claim to order the compensation of the above defendant 1 cannot be dismissed.

Therefore, since the appeal on this case against the original judgment is with merit, the original judgment is revoked, and the plaintiff's claim is dismissed, and the costs of the lawsuit are assessed against the losing party and it is so decided as per Disposition.

Judges Kim Yong-dae (Presiding Judge)