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(영문) 제주지방법원 2008. 05. 30. 선고 2008가소18492 판결
3개월분의 임금채권에 대하여 제3채무자로부터 우선 징수한 조세채권의 부당이득 해당 여부[국패]
Title

Whether unjust enrichment for a tax claim collected from a third party debtor on a wage claim for three months or longer constitutes unjust enrichment;

Summary

The wage claim of the worker for the last three months shall be paid in preference to the taxation claims, etc., and if the third party debtor has obtained satisfaction of the taxation claims prior to the plaintiff that the school foundation first responded to the collection of the Republic of Korea, the paid amount constitutes unjust enrichment.

Text

1. Defendant Republic of Korea shall pay to the Plaintiff (Appointed) 11,00,000 won with interest rate of 20% per annum from March 29, 2008 to the date of full payment.

2. All of the claims filed by the Plaintiff (Appointed) against Defendant School Foundation ○○○ and △△ road are dismissed.

3. Of the costs of lawsuit, the part arising between the Plaintiff (Appointed) and the Defendant Educational Institute’s ○○○○ and △ road are borne by the respective parties, while the part arising between the Plaintiff (Appointed Party) and the Defendant’s Republic of Korea is borne by the Defendant Republic of Korea

Purport of claim

The plaintiff (appointed party; hereinafter referred to as the "Plaintiff") shall pay 1,00,000 won jointly and severally between the defendant ○○ Private Teaching Institute and the defendant 11,00,000 won, and 5,000,000 won for each of them, and 20% interest per annum from the day after the delivery of the complaint to the day of full payment.

Reasons

1. Determination on the claim against Defendant School Foundation ○○○ Private Teaching Institute

Even if the plaintiff's provisional attachment is executed based on the wage claim that has preferential right to payment under the Labor Standards Act against the seized claim by the State's disposition on default, the above defendant, the third debtor, cannot refuse the execution creditor's claim for collection by the disposition on default. Thus, the above defendant's repayment in response to the collection by the Republic of Korea is valid, and the above defendant's obligation was extinguished.

2. Determination as to the claim against Defendant Dol-do

The debt of the above defendant was extinguished due to the legitimate debt repayment to △△△△△ Incorporated Association, a person with the right to collect the claim.

2. Determination on the claim against Defendant Republic of Korea

According to Article 37 (2) of the Labor Standards Act, wages for the last three-month period shall be paid in preference to claims secured by mortgages on the whole property of the employer, tax claims, etc. Accordingly, in the event that monetary claims competes with seizure by civil execution and a third-party obligor deposits pursuant to the Civil Execution Act, or makes a payment to the third-party obligor in response to collection by collection creditors, and makes a request for delivery by the chief of tax office, the plaintiff, who is the wage obligee which takes precedence over the tax claims, can obtain satisfaction of the claims. However, if the third-party obligor obtains satisfaction of the claims prior to the collection by the third-party educational foundation ○ Private Teaching Institute, which is the first-party obligor, due to the unexpected reason that the third-party obligor first responded to collection by the disposition on default of the Republic of Korea, the above defendant obtained satisfaction of the tax claims prior

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