국제도산절차에서 외국조세채권의 취급과 징수공조

Under the Model Law on Cross-Border Insolvency, a priority which is applicable to creditors of a country where the insolvency proceeding is pending, would not be granted for foreign creditors. Particularly, when a foreign creditor is a foreign tax creditor, even whether it can participate in the insolvency proceeding or not could be questionable. That is because courts have refused to enforce foreign tax claims traditionally. However, thanks to assistance in tax collection such as the one provided by the Convention on Mutual Administrative Assistance in Tax Matters, there are ways to enforce foreign tax claims, and it is same when an insolvency proceeding is commenced for a debtor who owes foreign taxes. Korea became a party to the Convention, and there are some bilateral tax treaties which have provisions about assistance in enforcing foreign tax claims. However, under the Debtor Rehabilitation and Bankruptcy Act, there is no specific provision regarding assistance in enforcing foreign tax claims. This could cause confusion in cases where there are foreign tax claims against the debtor. To deal with this problem, the revision of some provisions is needed. In addition, there are some arguments abroad that countries should grant priorities for foreign tax claims in insolvency proceedings. There might be some serious discussion about it internationally in the future since it could further universalism and justice. More attention is necessary for this issue.