Open Decision Ledger · Tax & international taxation
Attachment creditor's claim report and eligibility for distribution
Supreme Court, July 25, 2024, 2023Da232953 (judgment)
No holding summary · checked against points at issue. The official text publishes no summary of the holding for this decision. The quotation and factors in this record are copied verbatim from the points at issue; the evidence for each axis is taken from the points at issue, the order and the reasons.
Case name: 부당이득금
Official text on the National Law Information Center
Question
In a public sale procedure, may an attachment creditor registered before the registration of the sale announcement be excluded from distribution for failing to report its claim to the tax office director by the deadline for distribution demands, and may the amount paid under a distribution account based on the creditor's under-reported claim be treated as received without legal ground?
Holding
No, on both points. A foreclosure attachment registered before the registration of the public sale announcement receives distribution within the amount claimed in the register even without a demand for distribution, so failing to report the claim to the tax office director by the deadline does not justify excluding the creditor from distribution. Where the creditor does report, distribution can only follow the reported amount and may not exceed it, so money paid under a distribution account drawn up and finalised on that amount is not without legal ground.
Points at issue, verbatim
가압류채권자가 채권에 관한 신고를 한 경우, 가압류채권자가 적게 신고한 채권액을 기준으로 작성되어 확정된 배분계산서에 따라 지급된 배분 금액을 들어 법률상 원인이 없는 것이라 할 수 있는지 여부(소극)
Unofficial English translation
Where a provisional attachment creditor has filed a report on the claim, whether the distribution amount paid pursuant to a distribution calculation statement, prepared and finalized on the basis of the claim amount underreported by the provisional attachment creditor, may be regarded as lacking any ground in law (negative)
Disposition
Reversed and remanded Stated in the decision
원심판결 중 피고들 패소 부분을 파기하고, 이 부분 사건을 대구지방법원에 환송한다.
Unofficial English translation
The judgment of the court below is reversed in the part wherein the defendants lost, and this part of the case is remanded to the Daegu District Court.
Form of the test
Elements stated Stated in the decision
그러나 가압류채권자가 채권에 관한 신고를 하면 신고된 채권액을 기준으로 하여 배분할 수밖에 없고 이를 초과하여 배분할 수는 없으므로
Unofficial English translation
However, where a provisional attachment creditor files a report on the claim, distribution cannot but be made on the basis of the reported claim amount, and distribution cannot be made in excess thereof, and therefore
Factors
- 공매절차에서 공매공고의 등기 전에 등기된 가압류채권자가
- 배분요구의 종기까지 세무서장에게 채권에 관한 신고를 하지 않은 경우
- 배분에서 제외할 수 있는지
- 가압류채권자가 채권에 관한 신고를 한 경우
- 적게 신고한 채권액을 기준으로 작성되어 확정된 배분계산서에 따라 지급된 배분 금액을
Unofficial English translation
• In a public sale procedure, a provisional attachment creditor whose attachment was registered before the registration of the public sale notice
• where the creditor fails to file a report on the claim with the head of the tax office by the deadline for distribution demand
• may be excluded from distribution
• where a provisional attachment creditor has filed a report on the claim
• the distribution amount paid pursuant to a distribution calculation statement, prepared and finalized on the basis of the claim amount underreported,
Relation to precedent
Follows earlier decisions Stated in the decision
대법원 2000. 9. 8. 선고 99다24911 판결(공2000하, 2068)
Unofficial English translation
Supreme Court Decision 99Da24911 decided September 8, 2000 (Gong 2000 Ha, 2068)
Decisions referred to
대법원 2000. 9. 8. 선고 99다24911 판결(공2000하, 2068), 대법원 2002. 10. 11. 선고 2001다3054 판결(공2002하, 2668)
Burden of proof
Not addressed Not in the decision
Open question and revisit condition
Where the recorded creditor does not pass on the demand for a claim report and the assignee loses its share in the distribution, what claim, if any, may the assignee raise against that creditor?
The judgment the Daegu District Court delivers on remand after 25 July 2024, if it decides how much of the unjust enrichment claim against the defendants the plaintiff may keep, would make this entry read differently. Any amendment to Article 68-2(1)(vi) and paragraphs (4) and (5) of the former National Tax Collection Act, now Article 76(1)(vi), (5) and (6), also calls for a fresh reading.
Cross-family AI independent reading & axis check
7 of 8 axes matched GPT-6 Astra (OpenAI, codex CLI) · 2026-10-26
A reader from another model family (GPT-6 Astra), given the official text but not the primary reading, agreed on 7 of the 8 axes; the readings differed on axis 3 (disposition).
Axis 3 (Disposition): Primary “Reversed and remanded” vs Independent “Partly reversed and remanded”
The order reverses only the losing part against the defendants and remands that part so it can be shortened as reversal and remand or stated precisely as partial reversal and remand.
원심판결 중 피고들 패소 부분을 파기하고, 이 부분 사건을 대구지방법원에 환송한다.Raw responses and comparison record: Protocol · Blind readings (JSONL) · Axis comparison (JSONL) · SHA-256 (JSON)
Lower-court contrast & scope of application
Lower-court reading vs. Supreme Court holding
Lower-court context: The Daegu District Court, in its judgment of 7 April 2023 (2022Na313754), held that the plaintiff, having taken over the attachment's underlying secured right, was entitled to make a demand for distribution in the distribution proceedings. It reasoned that the proceedings went ahead without giving the plaintiff a proper chance to participate, so that the plaintiff's share was distributed to the defendants, which was an enrichment without legal ground that the defendants had to return.
Supreme Court standard: The Supreme Court held that this rested on a misapprehension of the law governing the distribution eligibility of a person who has taken over the attachment's underlying secured right. Korea Asset Management Corporation drew up and finalised the distribution account on the basis of the report by Korea Credit Guarantee Fund that there was no claim concerning the owner, so the money the defendants received under that account was not without legal ground; the Fund's failure to inform the plaintiff of the demand for a report, and its omission of the fact that it had already transferred the secured right while reporting only its current claim amount, made no difference. It reversed the part of the judgment in which the defendants lost and remanded that part to the Daegu District Court.
Distinguishing conditions
- An attachment whose registration came after the registration of the public sale announcement, since the rule turns on registration before that announcement.
- A distribution account that was not drawn up and finalised on the basis of the claim report, since the Court's finding of legal ground rests on that sequence.
- A dispute over the amount of the claim that the tax office director computed from the registry extract and the other evidentiary materials in the public sale enforcement record, since the decision addresses only what a claim report does to distribution.
Record verification notes
Fix the two dates first, the date of the attachment registration and the date of the public sale announcement registration, because the rule turns on which came first. Then ask whether a claim report was made, by whom, in what amount, and whether the distribution account was drawn up and finalised on that report, since the Court's finding of legal ground rests on that sequence. Keep separate the question, left open here, what the plaintiff may claim against the Korea Credit Guarantee Fund for not passing on the demand.
From the official text
Points at issue
공매절차에서 공매공고의 등기 전에 등기된 가압류채권자가 배분요구의 종기까지 세무서장에게 채권에 관한 신고를 하지 않은 경우, 배분에서 제외할 수 있는지 여부(소극) / 가압류채권자가 채권에 관한 신고를 한 경우, 가압류채권자가 적게 신고한 채권액을 기준으로 작성되어 확정된 배분계산서에 따라 지급된 배분 금액을 들어 법률상 원인이 없는 것이라 할 수 있는지 여부(소극)
Unofficial English translation
Whether, in a public sale procedure, a provisional attachment creditor whose attachment was registered before the registration of the public sale notice may be excluded from distribution where the creditor fails to file a report on the claim with the head of the tax office by the deadline for distribution demand (negative) / Where a provisional attachment creditor has filed a report on the claim, whether the distribution amount paid pursuant to a distribution calculation statement, prepared and finalized on the basis of the claim amount underreported by the provisional attachment creditor, may be regarded as lacking any ground in law (negative)
Summary of the holding
The official text publishes no summary of the holding for this decision. The quotation and factors in this record are copied verbatim from the points at issue; the evidence for each axis is taken from the points at issue, the order and the reasons.
Order
원심판결 중 피고들 패소 부분을 파기하고, 이 부분 사건을 대구지방법원에 환송한다.
Unofficial English translation
The judgment of the court below is reversed in the part wherein the defendants lost, and this part of the case is remanded to the Daegu District Court.
Provisions referred to
구 국세징수법(2020. 12. 29. 법률 제17758호로 전부 개정되기 전의 것) 제68조의2 제1항 제6호(현행 제76조 제1항 제6호 참조), 제4항(현행 제76조 제5항 참조), 제5항(현행 제76조 제6항 참조)
Read 2026-10-26 · Cross-read 2026-10-26. All quotes matched against the official text. The Chinese-character placeholders the court used for anonymised parties are given in their Korean readings, and parenthetical Chinese-character glosses are omitted.
Every entry is published only after all quotes have been matched character by character against the official text, and audited by an independent second reading from a different model family across all eight axes. Both agreed axes and text-grounded interpretive divergences are recorded openly. The ledger is a research record, not an assessment of the court or advice on any matter.
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