기업의 도산과 조세채권의 취급

Abstract

Traditionally, tax claim had held priority to private claim in the field of insolvency law. But nowadays, it is recognized that priority of tax claim to private claim is not derived from the true nature of tax but caused by the necessity for tax revenues. At this viewpoint, the Corporate Reorganization Act deals tax claims with reorganization claims as a rule. The Act provides that any claim arising prior to the commencement of reorganization procedure shall be reorganization claims, and makes no exception. For all that, the Act provides some special treatments on tax claim including reporting period in consideration on specificity of tax. This paper explains some special treatments on tax claim in corporate reorganization procedure, analyzes the judicial precedents and legal theories on requirements for tax claim to become reorganization claim and reporting period of tax claim. And this paper presents some opinions on desirable construction of the time for tax claim to become reorganization claim and the time limit of tax claim report.