기업회생절차상 제2차 납세의무자에 대한 조세채권의 법적 성격 - 대상판례: 대법원 2022.3.31. 선고 2021두60373 판결 -

Company A applied to the court for the commencement of rehabilitation procedures due to difficulties in the company’s management, and in response, the court decided to commence rehabilitation procedures and approve the rehabilitation plan, and the rehabilitation procedure was completely terminated. In the meantime, The Tax Office designated Company A as the second taxpayer and imposed the tax disposition. In this situation, the issue is legal position of The Tax Office for the second taxpayer under the Debtor Rehabilitation Act. The Act stipulates ① the debtor’s property claim arising from the cause before the commencement of rehabilitation procedures as Rehabilitation Claims; otherwise it sees as ② Priority Claims that were established at the time of commencement of rehabilitation procedures but have not yet reached payment deadline. The nature of the tax claim in this case varies depending on whether the date of establishment is initially viewed as a point of taxation on a delinquent corporation(Rehabilitation Claims), or as a point of time after an extended disposition on a delinquent corporation(Priority Claims). Concerning it, it is reasonable to interpret the tax bonds in this case as rehabilitation bonds, given that ① the payment deadline stipulated in the Debtor Rehabilitation Act is not a designated payment deadline but a legal payment deadline, and ② Priority Claims cannot be established after the rehabilitation procedure is completed. In this ground, the target precedent misunderstood the concept of Priority Claims and payment deadline on Debtor Rehabilitation Act, which led the court has interpreted it as Priority Claims not Rehabilitation Claims.