Priority of a mortgage established after the statutory due date and the statutory due date for national health insurance premiums;

The statutory due date for the final premium claim of the National Health Insurance shall be March 31 of the following insurance year, and the final premium claim shall take precedence over the secured claim of the mortgage established after the following insurance year.

Article 35 of the Framework Act on National Taxes

2012 grouped 2346 of the Demurrer

OOOO Co.

OOO Insurance Corporation and one other.

June 26, 2012

July 20, 2012

1. The plaintiff's claims against the defendants are all dismissed.

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

Of the dividend table prepared on February 20, 2012 by this Court with respect to the auction cases of construction machinery rental, the amount of dividends to the defendant National Health Insurance Corporation shall be KRW 000,000, and the amount of dividends to the defendant shall be KRW 000,000, and the amount of dividends to the plaintiff shall be corrected to KRW 000,000, respectively.

1. Basic facts

(a) Relationship between the plaintiff and limited partnership companies, and defendant National Health Insurance Corporation;

1) On May 9, 2008, the Plaintiff completed the registration of establishment of a collateral security (hereinafter referred to as the “mortgage security (hereinafter referred to as the “mortgage”) on the OO 00O 0000 dump trucks, which were owned by the limited partnership DD companies (hereinafter referred to as the “non-party company”).

2) On November 26, 2008, the Korea Workers' Compensation and Welfare Service [Article 4 of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (amended by Act No. 10155, Mar. 22, 2010) and Article 1 of Addenda, the Defendant National Health Insurance Corporation (hereinafter collectively referred to as the "Defendant National Health Insurance Corporation") is performing the duty of managing the fixed number of insurance premiums and delinquent insurance premiums under the above Act; hereinafter referred to as the "Defendant National Health Insurance Corporation") conducted fact-finding on the non-party company through the employee in charge; and on November 27, 2008, the non-party company investigated the final premium for 2006 and the final premium for 2007 under Article 17 and 22 of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (amended by Act No. 10155, Mar. 22, 2010) and notified the non-party company of its insurance premium collection by 3."

(b) Preparation of distribution schedule and objection to distribution;

1) On February 20, 201, the date of distribution, in the auction procedure for construction machinery (hereinafter “instant auction procedure”) around 20, 201, the instant insurance premium, to Defendant National Health Insurance Corporation, the holder of the right to pay dump trucks, etc., on February 20, 2012, the court prepared and presented a distribution schedule with the content of distributing KRW 000 out of the amount of credit amount of KRW 00,000 among the amount of credit amount of KRW 00,000 to Defendant Republic of Korea (the “O tax office”), respectively, in the second order.

2) The Plaintiff appeared on the aforementioned date of distribution, and stated an objection against the total amount of distribution to the Defendants, and thereafter filed a lawsuit of demurrer against the distribution on February 27, 2012, within one week thereafter.

[Reasons for Recognition] The non-contentious facts, evidence 1, evidence 1, and evidence 1, 2, and 3 of evidence 3, and evidence 5 of evidence 1, 2, and 5, and the purport of the whole pleadings in the court

2. Major provisions of the relevant ancient law;

Paper in the Appendix

3. The plaintiff's assertion

The payment deadline of the instant insurance premium, and ① The Defendant National Health Insurance Corporation notified the non-party company of the collection of insurance premium on November 26, 2008 (see Plaintiff’s complaint) or ② The payment deadline specifically stipulated in the notice of collection of insurance premium through the Defendant National Health Insurance Corporation’s notice of collection of insurance premium should be February 22, 2012 (see Plaintiff’s preparatory document as of May 15, 2012 and preparatory document as of June 15, 2012). However, the payment deadline is after May 9, 2008, which is the date of registration of creation of the instant collateral security, and the instant insurance premium claim is junior higher than the secured claim of the instant collateral security. Nevertheless, the instant distribution schedule should be corrected because it was written on the premise that the instant claim was lower than the secured claim of the instant collateral security.

4. Determination

According to Article 17(1) of the High Court Act, Article 19, Article 2, and Article 30, of the same Act, the business owner shall report and pay the estimated premium calculated by multiplying the total amount of wages to be used for each insurance year by the employment premium rate or industrial accident insurance premium rate for 1 year, and shall report the final premium calculated by multiplying the total amount of wages paid for each insurance year by the insurance premium rate and industrial accident insurance premium rate for 31. (2) If the amount of the estimated premium already paid is less than the amount of the final premium for 31.3.0, the current insurance premium is less than the amount of the final premium for 20.0, the current insurance premium is less than the amount of the final premium for 30.0, the current insurance premium is less than the amount of the final premium for 1.0, the current insurance premium is less than the amount of the final premium for 20, and the previous insurance premium is less than the amount of the final premium for 30,000,000.

5. Conclusion

Then, the plaintiff's claim of this case against the defendants is not accepted since there are no reasonable grounds.