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<P style="TEXT-ALIGN: justify" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: 0.8pt"><SPAN style="FONT-SIZE: 10pt">토지보상금 등에 조세채권의 압류경합이 있을 경우 보상금 지급순위에 대한 법률자문 결과를 아래와 같이 안내하오니, 관련업무에 참고하시기 바랍니다.</SPAN></SPAN><SPAN style="FONT-FAMILY: '굴림체'; FONT-SIZE: 10pt"> </SPAN></P>
<P style="TEXT-ALIGN: center" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'"><BR></SPAN></P>
<P class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'; FONT-WEIGHT: bold"><SPAN style="FONT-SIZE: 10pt">□ 법률자문 결과 요약</SPAN></SPAN></P>
<P class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'"><SPAN style="FONT-SIZE: 10pt"> </SPAN></SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'"><SPAN style="FONT-SIZE: 10pt"> 〇 </SPAN></SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">(당해세가 최우선)</SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.3pt; FONT-SIZE: 10pt"> </SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-SIZE: 10pt">조세채권 상호간에도 당해세 우선의 원칙이 적용되며, 당해세에는 압류선착주의가 적용되지 않음 </SPAN></P>
<P style="TEXT-INDENT: -17.1pt; MARGIN-LEFT: 17.1pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'"><BR></SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'"><SPAN style="FONT-SIZE: 10pt"> 〇 </SPAN></SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.7pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">(당해세간 순위)</SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.4pt; FONT-SIZE: 10pt"> </SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.8pt; FONT-SIZE: 10pt">당해세간에는 우선관계를 가리지 않고 </SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.8pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">동순위</SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.8pt; FONT-SIZE: 10pt">로</SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.7pt; FONT-SIZE: 10pt"> 당해세 가액에 비례하여</SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-SIZE: 10pt"> 평등하게 배분함</SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt"><BR></SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'"><SPAN style="FONT-SIZE: 10pt"> 〇 </SPAN></SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">(당해세 외 조세 순위) </SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.8pt; FONT-SIZE: 10pt">당해세 외 조세간에는 압류선착주의가 적용되므로 </SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.8pt; FONT-SIZE: 10pt; TEXT-DECORATION: underline">조세성립시기가</SPAN><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-SIZE: 10pt; TEXT-DECORATION: underline"> 아닌 압류시점에 따라 지급 우선순위를 정함</SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-WEIGHT: bold; TEXT-DECORATION: underline"><BR></SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-WEIGHT: bold"><SPAN style="FONT-SIZE: 10pt"> ※ 보상실무편람(2012.12.발간) 470 - 471 페이지의 내용은 동 법률자문 내용으로 정정함</SPAN></SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-WEIGHT: bold">출처 보상기획처 2013.6.19</SPAN></P>
<P style="TEXT-INDENT: -26pt; MARGIN-LEFT: 26pt" class=HStyle0><SPAN style="FONT-FAMILY: '굴림체'; LETTER-SPACING: -1.6pt; FONT-WEIGHT: bold"></SPAN> </P>
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조세채권의 압류경합이 있을 경우 토지보상금 지급순위
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13.08.19 17:05
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