Whether claims for additional taxes, additional charges, and increased additional charges constitute estate claims;

The need to preferentially collect additional dues and aggravated additional dues due to the failure to pay taxes after bankruptcy is declared. In light of the fact that the additional taxes under tax law are administrative measures to facilitate the exercise of the right to impose taxes and the realization of tax claims, additional dues, additional dues and increased additional dues are estate claims.

Article 37 subparagraph 2 of the former Bankruptcy Act

1. The plaintiff's claim is dismissed.

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

Of the value-added tax imposed on the Plaintiff on June 10, 2005, the Defendant confirmed that the increased amount of KRW 85,542,750 among the value-added tax imposed on the Plaintiff on KRW 212,798,08,080, KRW 6,383,940, and KRW 2,553,570 for each month to be imposed after June 30, 2005, and KRW 2,553,570 are subordinate bankruptcy claims.

1. Basic facts

The following facts are not disputed between the parties, or may be acknowledged by taking into account the whole purport of the pleadings in the descriptions of Gap evidence 1, Eul evidence 2, Eul evidence 1, Eul evidence 2-1 through 3, Eul evidence 3-1 through 3, Eul evidence 4-1 through 3, Eul evidence 5, and Eul evidence 5:

A. On December 21, 2000, the bankrupt corporation ○○ Construction (hereinafter referred to as the "Bankruptcy Corporation") who runs the construction business was declared bankrupt by the Seoul Central District Court, and the plaintiff was appointed as the bankruptcy trustee of the bankrupt on the same day.

B. On June 10, 2005, the Defendant imposed the value-added tax amount of KRW 212,798,080 on the bankrupt for the following reasons (hereinafter “value-added tax”).

(1) On June 30, 200, 1,035,000 won, which is the supply value of goods purchased from ○○ Development Co., Ltd., Ltd., on June 30, 200, since the supply price was on June 30, 200, the supply price was reported on June 30, 200, and thus, the taxable period was otherwise reported on February 2, 200.

(2) Therefore, until June 30, 2005, the bankrupt shall pay to the defendant 212,798,000 won (=103,50,700,000 won + 10,350,000 won + 78,248,080 won (hereinafter “the additional tax in this case”) which is the sum of the initial input tax amount for 103,50,000 won, the amount of the principal tax for each seller’s total tax invoices, the amount of the additional tax for 10,350,000 won + the amount of the additional tax for 10,350,000 won + the amount of the additional tax for 78,248,08,00 won (hereinafter “the additional tax in this case”).

2. Determination as to the cause of action

A. Facts of the cause of the claim

Article 22 (5) 2 of the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003) provides that the penalty of this case shall be imposed on the grounds of the cause of the claim of this case by adding the interest of Article 37 subparagraphs 1 and 2 of the former Bankruptcy Act (amended by Act No. 7428 of Mar. 31, 2005; hereinafter referred to as the "former Bankruptcy Act") to the additional dues of this case for the period from Dec. 21, 2000 to Jun. 30, 2005, which is the following day after the bankruptcy is declared with respect to the bankrupt, to the additional dues of this case for the period from Dec. 30, 2005 to Jun. 30, 2005; the additional dues of this case shall be imposed on the bankrupt; the additional dues of this case shall be collected by 305 of the former Bankruptcy Act (amended by Act No. 7305 of Dec. 30, 20005, 20005).

B. Determination

As seen earlier, since Article 38 subparag. 2 of the former Bankruptcy Act provides that claims that may be collected (limited to claims arising from reasons after bankruptcy is declared) by the example of the National Tax Collection Act or the collection of national taxes shall be estate claims. Article 35(1) of the Framework Act on National Taxes and Article 31 of the Local Tax Act provides that national taxes, local taxes, additional charges, and aggravated additional charges shall take precedence over other claims in order to efficiently secure taxes that constitute the financial basis for existence of the State or local governments; Article 35(1) of the same Act provides that claims that are entitled to preferential payment under the substantive law are not to be repaid uniformly but to be recognized as having preferential payment right before bankruptcy procedures; Article 10 subparag. 2 of the former Bankruptcy Act provides that additional charges and aggravated additional charges shall be imposed only on the grounds of bankruptcy claims; Article 10 subparag. 2 of the same Act provides that additional charges and aggravated additional charges shall be imposed on 160 U.S.C. 201, which are applicable to taxes procedures and general compulsory execution procedures.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.