Whether the principle of attachment attachment shall apply in the case of competition between medical insurance associations and the National Pension Service (affirmative)

In accordance with Article 56 (3) of the Medical Insurance Act and Article 79 (3) of the National Pension Act, the National Tax Collection Act shall apply mutatis mutandis to the collection procedure of public charges by medical insurance associations and the National Pension Service. Thus, in case where a medical insurance association’s property to be attached is a property already seized from the National Pension Service, the request for delivery or participation in the National Tax Collection Act may be made pursuant to Article 56 and Article 57 (1) of the National Tax Collection Act, and Article 36 (1) of the Framework Act on National Taxes, and the additional seizure shall not be permitted. Furthermore, in light of the fact that there are no other provisions governing the seizure for the collection procedure of public charges and there are no other provisions regulating it in the same manner, it shall be deemed that Article 36 of the National Tax Collection Act shall apply mutatis mutandis, rather than the compulsory execution procedure under the

Article 56(3) of the Medical Insurance Act, Article 79(3) of the National Pension Act, Articles 56 and 57(1) of the National Tax Collection Act, Article 36(1) of the Framework Act on National Taxes

Busan 7 Medical Insurance Association (Attorney Hwang Young-soo, Counsel for the plaintiff-appellant)

Korea

Busan District Court Decision 96Na11355 delivered on February 21, 1997

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

The defendant shall pay to the plaintiff the amount of 14,808,000 won with five percent per annum from February 11, 1993 to the delivery date of a copy of the complaint of this case, and twenty-five percent per annum from the next day to the full payment date.

1. Facts without dispute;

A. The Plaintiff is an association in charge of workplace medical insurance, and the non-party corporation is a legal entity that carries on the manufacturing business of new launch only within the area of Busan Southern-gu, Suwon-gu, and Dong-dong.

B. During the period from July 1, 1992 to December 31, 1992, Samsan Co., Ltd. had a claim for the refund of value-added tax amounting to KRW 27,54,90,00. The Plaintiff Co., Ltd. had a claim for the total medical insurance premium amounting to KRW 34,054,50 from February 1, 1992 to January 10, 1993 and KRW 37,860,915,260, which was the sum of the medical insurance premium amounting to KRW 34,054,50,50 from February 1, 1992 to KRW 3,860,760, and at the Southern Branch of the National Pension Management Corporation, there was a claim of KRW 32,642,930 in the National Pension Collection Fee to be paid from the above Sambu.

C. The above National Pension Management Corporation attached on February 4, 1993, and on February 5, 1993, the plaintiff attached the claim for the refund of value-added tax to the defendant who was not the above corporation in order to collect each medical insurance premium and national pension collection fee.

D. On February 5, 1993, the South Busan District Tax Office, which received the above attachment notice, adopted a resolution of determination of the national tax refund on February 5, 1993, and subsequently paid the refund 27,54,900 won to the branch office of the above National Pension Management Corporation on February 10, 1996.

2. The parties' assertion and judgment

The plaintiff asserts that the plaintiff, as the above South Busan District Tax Office, has suffered damages equivalent to 14,80,000 won [27,544,90 won x 37,915,260 won x 70,558,190 won [37,915,260 won + 32,642,930 won + 32,642,930 won)] which the plaintiff and the National Pension Management Corporation had an equal creditor's position and paid the above amount of value-added tax in accordance with the amount of each claim to the above National Pension Management Corporation, the defendant asserted that the plaintiff first paid the above amount of value-added tax to the above National Pension Management Corporation that had an equal creditor, and therefore, it is lawful to claim damages equivalent to the above amount.

Article 56 (3) of the Medical Insurance Act provides that if a person who received a demand under paragraph (1) fails to pay insurance premiums, etc. by the payment deadline, the insurer or insurers' organization may collect them according to the example of disposition of national taxes in arrears with the approval of the Minister of Health and Welfare. Article 79 (3) of the National Pension Act provides that if a person who received a demand under paragraph (1) fails to pay insurance premiums and other dues under this Act within the specified period, the Minister of Health and Welfare may collect them according to the example of disposition of national taxes in arrears with the approval of the Minister of Health and Welfare. Since there are no other provisions on the collection, the National Tax Collection Act applies mutatis mutandis to the

However, Article 56 of the National Tax Collection Act provides that, in cases where other creditors are already forced to refund the property of a delinquent taxpayer, the system of requesting the delivery of the delinquent amount can be easily collected from the proceeds from the sale of the proceeds from the preceding execution procedure. In addition, Article 57(1) provides that, in cases where the property to be seized is already being seized by another agency, the head of a tax office may participate in the seizure by serving the notice of participation in the attachment to the agency which already attached the property. In addition, in cases where the property is seized by a disposition on default of national taxes under Article 36(1) of the Framework Act on National Taxes, other national taxes, additional dues, additional dues, and expenses for disposition on default related to the attachment shall be first collected in preference to other national taxes, additional dues, and local taxes requested to be collected by the National Tax Collection Act, if the property is already seized by the other agency, it shall be deemed that the above provision of the National Tax Collection Act’s provision of the National Tax Collection Act’s provision of the National Tax Collection Act’s provision of the National Tax Collection Act’s provision shall not be applied mutatis mutandis.

Thus, prior to withdrawal of collection procedure against the defendant by the above National Pension Management Corporation on behalf of the defendant, Article 51 of the Framework Act on National Taxes and Article 30 of the Regulations on the Management of National Tax Collection Affairs, which is the guidance for handling national tax refund affairs, the defendant's measures that voluntarily paid the full amount of the above refund to the above National Pension Management

3. Conclusion

Therefore, the plaintiff's claim that the principle of equality as in the compulsory execution under the Civil Procedure Act is applied, and accordingly, the plaintiff's claim that the above value-added tax refund was paid to the above National Pension Management Corporation is unlawful, and thus, the plaintiff's claim that the amount of the above value-added tax refund was inflicted on the plaintiff shall be dismissed without any justifiable reason.

Judges, in the case of a judge