倒産節次에서 租稅債權의 地位(下)

When analyzing tax claim’s priority during insolvency process, for the sake of efficiency, those tax claims that incur after the commencement of both bankruptcy proceedings and rehabilitation procedure should be awarded the first priority only when they benefit every interested party, and those tax claims that incur prior to the commencement of bankruptcy proceedings and rehabilitation procedure should be given the same priority given to priority in repayment during normal compulsory disposition procedure. The Act on Debtor Rehabilitation and Bankruptcy classifies as super-priority claims not only the tax claims that occurred after the adjudication of bankruptcy, but also the ones that occurred prior to such adjudication, deducted by certain additional dues, thereby awarding tax claims with far higher priority than it otherwise would have been awarded under the normal compulsory disposition procedure. Also, during rehabilitation procedure, both withholding tax and value added tax (not-yet-payable) are included in the scope of common benefits claims despite the fact that their characteristics do not conform to that of common benefits claims. This has the effect of diminishing the public’s trust on insolvency procedure by lowering normal bankruptcy claims’ dividend rates and unduly restricting rehabilitation plan, thereby negatively affecting efficient management of corporate bankruptcy system and prompting a call for bold reduction on the scope of super-priority claims and common benefits claims.