(a) The point of time when a tax claim against the reorganization company becomes a reorganization claim;

(b) Time limit for filing tax claims against the reorganization company;

(a) Where a tax claim against a reorganization company becomes effective before a decision on commencing the reorganization of the company (to meet the requirements for taxation under Acts), such taxation claim shall become a reorganization claim even after the commencement of reorganization proceedings;

(b) Tax claims against the reorganization company shall be extinguished unless reported without delay pursuant to Article 157 of the Company Reorganization Act (i.e., the time when the formulation of the reorganization programs is not hindered, i.e., the time prior to the date of examination of the reorganization programs, which is the time prior to the date of the

(a) Article 102 of the Company Reorganization Act;

A. Supreme Court Decision 81Nu6 delivered on December 22, 1981 (Gong1982,222) 82Nu56 delivered on May 11, 1982 (Gong1982,580). Supreme Court Decision 80Nu232 delivered on September 9, 1980 (Gong1980,13296) 80Nu231 delivered on July 28, 1981 (Gong1981, 14268)

Attorney Jeon Jong-hee, et al., Counsel for the defendant-appellee

Samsung Head of Samsung Tax Office

Seoul High Court Decision 92Gu37514 delivered on May 27, 1993

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

If a tax claim against the reorganization company becomes effective before the commencement of reorganization proceedings (if the taxation requirements by law are met), the taxation claim shall become a reorganization claim even after the commencement of reorganization proceedings (see, e.g., Supreme Court Decisions 81Nu6, Dec. 22, 1981; 82Nu56, May 11, 1982). Tax claim against the reorganization company shall be extinguished unless it is reported without delay under Article 157 of the Company Reorganization Act (see, e.g., when the formulation of reorganization programs is not hindered, before the date of the second interested party meeting as of September 9, 1980); and 80Nu231, Jul. 28, 1981).

As determined by the court below, if the defendant conducted a consolidated investigation on the corporate tax base return of the corporate tax base for the business year 1986 and 1987, which was incorporated into the non-party Hanwon Agricultural Co., Ltd. which was incorporated into the non-party Hanwon Agricultural Co., Ltd. on February 1, 1988, and the tax claim amounting to KRW 6,832,80,80 for the portion omitted taxation imposed on the plaintiff on December 16, 1991, and KRW 510,890,890 for the business year 1986, and KRW 73,490 for the above main farming Co., Ltd. on or before May 19, 1988, respectively, the above tax claim is a reorganization claim, and therefore, the judgment of the court below that the above tax claim was extinguished as a reorganization claim on the same purport is justified, and there is no error in the misapprehension of legal principles as to the forfeiture claim and the grounds for appeal.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-chul (Presiding Justice)