도산절차상 가산금의 지위

Abstract

Tax claims tend to be dealt with differently from others based on their peculiarities, which is also the case in insolvency proceedings. This article will briefly look into the status of tax claims in the insolvency proceedings, and discuss the characteristic of additional dues, a tax claim with a nature of compensation for delay. To start off, the article points to the fact that tax claims in the rehabilitation proceedings, where they are viewed as rehabilitation claims. The issue on whether or not additional dues accrue has been discussed in relation to the revision of Article 19(4) of the National Tax Collection Act, which provides exemption of additional dues in the case of deferral of tax collection under Article 140 of the Debtor Rehabilitation and Bankruptcy Act (“DRBA”). A reasonable view under the current National Tax Collection Act is that additional dues do not accrue after a rehabilitation plan is confirmed. That also applies to the additional dues levied on local taxes. Then the article moves on to consider tax claims in the bankruptcy proceedings, which fall into the category of estate claims. While the former Bankruptcy Act viewed the additional dues accrued on a tax claim, which are declared bankrupt on the grounds that arise before the declaration, as a estate claim like the main tax, the current DRBA, which introduced a codified provision to exclude subordinate bankruptcy claims from estate claims, considers it as a subordinate bankruptcy claim. Lastly, the article examines the individual rehabilitation proceedings, where tax claims come under individual rehabilitation claims with priority. Here, it is reasonable to view the additional dues accrued after the commencement of individual rehabilitation procedures as a subordinate individual rehabilitation claim, taking into account the aim of the proceedings, and fairness with other individual rehabilitation creditors, etc.