beta
Title
It is unreasonable that the Plaintiff distributes dividends in preference to the tax claim even if a decision to discontinue the individual rehabilitation plan was rendered.
Summary
It is unreasonable that the Plaintiff distributes dividends in preference to the tax claim even if a decision to discontinue the individual rehabilitation plan was rendered.
Related statutes
Article 56 of the National Tax Collection Act
Cases
Demurrer against the distribution by the Government District Court and the High Court of the District Court 2017Kadan4761
Plaintiff
United States of America
Defendant
Oral Rule
Conclusion of Pleadings
July 13, 2017
Imposition of Judgment
August 10, 2017
Text
1. Of the distribution schedule prepared by this court on March 16, 2017, the amount of dividends to the defendant shall be KRW 36,869,168 won, 7,134,838 won, and the amount of dividends to the plaintiff shall be KRW 29,734,330 won, and the amount of dividends to the plaintiff shall be corrected to KRW 29,734,330, respectively.
2. The costs of the lawsuit are assessed against the defendant.
Cheong-gu Office
The same shall apply to the order.
Reasons
1. Indication of claim:
The Plaintiff is a creditor holding a tax claim amounting to KRW 29,734,30 against the Defendant. It is improper to preferentially distribute dividends to the Defendant, even when a decision to abolish an individual rehabilitation repayment plan was rendered on March 14, 2017, because it was unfair to seek rectification of the distribution schedule.
2. Grounds for determination: Article 208 (3) 2 of the Civil Procedure Act (a judgment deemed as a confession).