Wages of workers for the last three months and retirement allowances for the last three years shall take priority over national taxes.

Wages of workers for the last three months and retirement allowances for the last three years shall be paid in preference to bonds secured by the Act on Security over Movable Property, Claims, Etc., taxes, public charges, and other claims.

Article 24 of the National Tax Collection Act

2016 Ghana 5174359 Undue gains

HAAA

Republic of Korea 2 others

May 2, 2017

May 30, 2017

1. 피고 대한민국은 원고(선정당사자) 길AA에게 339,740원, 선정자 이BB에게335,088원, 선정자 배CC에게 274,172원, 선정자 백GG에게 376,277원, 선정자 천HH, 천QQ에게 각 250,852원, 선정자 김DD에게 102,431원과 이에 대하여 2016. 8. 10.부터 다 갚는 날까지 연 15%의 비율로 계산한 돈을 지급하라.

2. 피고 기술0000은 원고(선정당사자) 길AA에게 6,377,177원, 선정자 이BB에게 6,289,865원, 선정자 배CC에게 5,146,432원, 선정자 백GG에게 7,063,023원, 선정자 천HH, 천QQ에게 각 4,708,682원, 선정자 김DD에게 1,922,711원과 이에 대하여 2016. 8. 9.부터 다 갚는 날까지 연 15%의 비율로 계산한 돈을 지급하라.

3. 피고 국민0000공단은 원고(선정당사자) 길AA에게 141,029원, 선정자 이BB에게 139,098원, 선정자 배CC에게 113,812원, 선정자 백GG에게 156,197원, 선정자 천HH, 천QQ에게 각 104,131원, 선정자 김DD에게 42,520원과 이에 대하여 2016. 8. 10.부터 다 갚는 날까지 연 15%의 비율로 계산한 돈을 지급하라.

4. The costs of lawsuit shall be borne by the Defendants.

5.Paragraphs 1, 2, and 3 may be provisionally executed.

Cheong-gu Office

The same shall apply to the order.

1. Facts of recognition;

가. 주식회사 00은행은 2006. 10. 26. 주식회사 0000시스템이 소유한 성남시 00구 000동 1XX-X 소재 0000테크벨리 5XX, 5ZZ호에 관하여 채권최고액은 299,000,000원, 채무자는 0000시스템으로 하여 근저당권을 설정하였다. 그 후 00은행은 임의경매를 신청하여 2014. 7. 7. 수원지방법원 00지원 20XX타경XXXXX호로 개시결정을 받았는데 그 근저당권에 관하여 2014. 10. 23. 주식회사 00000저축은행으로 2014. 8. 28.자 확정채권 양도를 원인으로 한 근저당권이전의 부기등기가 마쳐졌다.

B. On January 26, 2015, the Plaintiff (Appointed Party), the FF, EFB, ECC, and KimD (hereinafter referred to as “the instant workers”) served in the system of 000 system, was a retired person, and made a demand for distribution to the auction court on the date of the auction on February 26, 2015, based on wage and retirement allowance claims, in the said auction procedure. The auction court opened the date of distribution on July 9, 2015, excluded the instant workers, and made a distribution as shown below.

000 Governing Authority

Sung-nam City 00 Gu

0000

Savings Bank

00.Tax Secretary

Technology000

People000000

The Vice Governor of Seocho-Nam

00.Tax Secretary

Distribution Priority

1

2

3

4

4

4

4

A person with the highest priority of reimbursement;

relevant tax

Beneficiary of the Collateral Security

Persons entitled to issue the documents

Beneficiary of the Collateral Security

Persons entitled to issue the documents

Persons entitled to issue the documents

Amount of dividends

15,600,000 won

864,000 won

234,674,496 won

1,831,500 won

36,216,572 won

800,918 won

97,912 won

Distribution Ratio

100%

100%

100%

100%

12.8%

89.11%

4.08%

다. 이 사건 근로자들은 배당기일에 출석하여 00000저축은행, 피고 대한민국 산하의 서울00세무서, 피고 기술0000, 피고 국민0000공단의 배당액 전액에 대하여 이의를 하였다. 이어 이 사건 근로자들이 00000저축은행을 상대로 제기한 수원지방법원 성남지원 20XX가단XXXXX 배당이의 사건에서 법원은 2016. 6. 10. 이 사건 근로자들이 최우선적으로 변제받아야 할 최종 3개월분의 임금 및 최종 3년간의 퇴직금 채권을 가지고 있었다고 보아 00000저축은행에 배당된 금액 중 일부를 이 사건 근로자들에게 배당하는 것으로 배당표를 경정하는 판결을 선고하였고, 그 판결은 그대로 확정되었다.

D. The amount of the claim previously held by the employees is as shown in the following column, and from the dividend amount of the savings bank 0000 savings bank in the lawsuit of demurrer against the distribution, the amount corrected as the dividend amount of the instant workers is as stated in the following column. Accordingly, the amount of the claim remaining employees' priority repayment is as stated in the following column:

Name

The top priority repayment amount

The details of the top priority repayment amount;

Correction Amount

Preferential Performance

Balance of Claim

HAAA

8,358,240

Retirement allowances for three years;

1,500,294

6,857,946

BB

8,243,803

Retirement allowances for three years;

1,479,752

6,764,051

MoCC

6,745,165

Retirement allowances for three years;

1,210,749

5,534,416

D Kim D Kim

2,520,000

Final 3-month wages +

Final 3 years of Retirement Allowance

452,337

2,067,663

F.F

21,600,000

Final three months' wages + Retirement allowance-substitute payment for the final three years

3,877,174 17,722,826

Total

47,467,208

8,520,306

38,946,902

마. 천FF은 이 사건 소송 중인 2016. 11. 4. 사망하여 처인 선정자 백GG가 3/7, 딸인 선정자 천HH, 천QQ이 각 2/7의 각 상속분에 따라 공동으로 상속하였다.

[Reasons for Recognition] Facts without dispute, entry of Gap 1 through 14, purport of the whole pleadings

2. Determination

Since the execution of distribution according to the finalized distribution schedule does not confirm the substantive rights, in case where a person who is liable to receive distribution fails to receive the distribution and receives the distribution without receiving the distribution, a creditor who has not received the distribution may file a claim for return of unjust enrichment against the person who received the distribution, regardless of whether an objection has been raised to the distribution or whether the distribution procedure has been established in form (see Supreme Court Decision 2008Da19966, Jun. 26, 2008).

The employees of this case have the wage of the last three months and retirement allowance claims for the last three years, and thus are superior to the Defendants who received dividends from the holder of the right of delivery or the right of collateral security, so the part of the Defendants’ dividends amounting to the amount of the claim for priority repayment to the employees of this case constitutes unjust enrichment. Therefore, the Defendants should return that amount to

As seen earlier, the Defendants’ priority repayment claim amount of the instant workers remaining after the distribution schedule was revised according to the outcome of the lawsuit of demurrer against distribution amounting to KRW 38,946,902 in total and KRW 38,946,902 in total and KRW 38,929,412 in total and KRW 1,929,412 in the amount of dividends paid by the Defendants (= KRW 1,929,412 in the amount of dividend of the tax evasion certificate under the Defendant’s jurisdiction (= KRW 1,831,500 + KRW 97,912 in the amount of dividends of the Defendant’s technology00 + KRW 36,216,572 in the amount of dividends of the Defendant’s 000 Corporation + KRW

If the amount of the Defendants’ dividends is divided divided according to the ratio of the claim amount to the Defendant’s top priority payment to the instant employees, the amount corresponding to the Defendant’s dividends of KRW 1,929,412 x 6,857,946,946,902 x 335,088 won (i.e., KRW 6,764,051 x 6,764,051 / 38,946,902) x 274,172 won (= 1,929,412 x 5,534,416 / 38,946,902) x 102,431,97,297,297,297,296,297,2946,976,902) x 274,17296,76,976,2946,2976,97

Likewise, among the amount of dividends of Defendant Technology00 36,216,572 won, the corresponding amount is KRW 36,37,177 won (=6,216,52 won) ¡¿ 6,87,966,298,298,369,369,432 won (i.e., KRW 36,216,57,946,90) 】 6,289,8636,97,286,97,986,296,369,432 won (i.e., KRW 36,216,57,47,982,97,976,9636,976,296,286,976,976,976,976,976,296,27,296,296,276,976,976,26367,2,9467,267,97,267,2,29467,2,2,67

따라서 피고 대한민국은 부당이득금으로 원고(선정당사자) 길AA에게 339,740원, 선정자 이BB에게 335,088원, 선정자 배CC에게 274,172원, 선정자 백GG에게 376,277원(= 천FF 귀속 금액 877,981원×상속분 3/7), 선정자 천HH, 천QQ에게 각 250,852원(= 877,981원×상속분 2/7), 선정자 김DD에게 102,431원과 이에 대하여 이 사건 소장이 송달된 다음날인 2016. 8. 10.부터 다 갚는 날까지 소송촉진 등에 관한 특례법이 정한 연 15%의 비율로 계산한 지연손해금을 지급해야 한다. 피고 기술0000도 부당이득금으로 원고(선정당사자) 길AA에게 6,377,177원, 선정자 이BB에게 6,289,865원, 선정자 배CC에게 5,146,432원, 선정자 백GG에게 7,063,023원(= 천FF 귀속 금액 16,480,387원×3/7), 선정자 천HH, 천QQ에게 각 4,708,682원(= 16,480,387원×2/7), 선정자 김DD에게 1,922,711원과 이에 대하여 이 사건 소장이 송달된 다음날인 2016. 8. 9.부터 다 갚는 날까지 연 15%의 비율로 계산한 지연손해금을 지급해야 한다. 피고 국민0000공단 역시 부당이득금으로 원고(선정당사자) 길AA에게 141,029원, 선정자 이BB에게 139,098원, 선정자 배CC에게 113,812원, 선정자 백GG에게 156,197원(= 천FF 귀속 금액 364,459원×3/7), 선정자 천HH, 천QQ에게 각 104,131원(= 364,459원×2/7), 선정자 김DD에게 42,520원과 이에 대하여 이 사건 소장이 송달된 다음날인 2016. 8. 10.부터 다 갚는 날까지 연 15%의 비율로 계산한 지연손해금을 지급해야 한다.

3. Conclusion

The claims of the plaintiff (appointed parties) and the designated parties are legitimate, and it is so decided as per Disposition by the court.