2010년 도산법 중요 판례

This treatise focuses on the Supreme Court rulings on the issues related to the corporate reorganization procedures and corporate liquidation procedures, although the Supreme Court rulings on individual reorganization procedures and corporate liquidation procedures has the same weight as the others. With respect to the corporate reorganization procedures, this paper deals with various issues as follows : (i) how to confirm the discharge order of foreign court, the legal characteristics and effect of order for confirmation and assistance of foreign insolvency procedure, and the standard for decision on whether or not the discharge order of foreign court is in violation of domestic public order and good morals ; (ii) the permissibility of rejection of supply to a debtor by a supplier after the commencement of reorganization procedure where the continuous supply contract between the two parties had already been terminated ; (iii) the scope of withholding taxes which constitutes a post-confirmation claim ; (iv) the scope of registration for which registration tax is exempt ; (v)the effect of debt-to-equity swap in the co-debtor’s reorganization plan, the method for calculation of the amount of debt which is terminated by the debt-to-equity swap, the burden of proof on the amount of the debt terminated by the debt-to-equity swap. With respect to the corporate straight bankruptcy procedures, this paper deals with issues such as (i) whether or not civil execution act is applicable to a sale by auction administered by a trustee to sell the real property of the bankruptcy estate : (ii) whether the avoidance clause is applicable to the payment made by the debtor in the out-of-court workout before the commencement of bankruptcy procedure ; (iii) whether a trustee is a third party which has new legal interest in the contract to be cancelled by the opposition party on the ground of fraud.