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국세환급금에 대한 강제집행에 관한 연구
A Study on Construction Guarantee
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- 발행기관
- 한국채무자회생법학회 바로가기
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- 간행물
- 회생법학 바로가기
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- 통권
- 제5ㆍ6호 (2012.12)바로가기
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- 페이지
- pp.111-136
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- 저자
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- 언어
- 한국어(KOR)
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- URL
- https://www.earticle.net/Article/A331127
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6,400원
원문정보
초록
- 영어
- There has been a trend of increasing margin transactions in credit at most of the financial institutions in Korea. But the mortgage credit trading still accounts for a big portion. In particular, real estate is the first candidate for mortgage. Such kind of impersonal mortgage is favored in all kinds of transactions at financial institutions in that it's relatively expensive compared to other types of property and they get repaid prior to general creditors. Given that real estate is preferred as mortgage in credit trading and most credit bonds are collected via real estate auctions, it's only natural to focus on compulsory execution of real estate in discussing compulsory execution in general. Accordingly most of the efforts and researches to collect credit bonds evolve around execution of real estate and the resulting dividends, which makes it rather unnecessary to identify and explore other types of property for compulsory execution. But it's inevitable to accept the everlasting existence of default and the resulting accumulation of bad debt. Then does the ultimate answer to bad debt in credit trading lie in setting enough mortgage to prevent any happenings of bad debt? In this study the overall contents of returning amount of national tax as floating collective bond were reviewed, and its benefits as property for compulsory execution were examined. Then its potential of guarantee for transfer as a pre-management means and of compulsory execution as a postmanagement means was considered. The goals were thus to contribute to expansion of property scope for compulsory execution and to discussion of related legal issues. The results will help add one more category of property for compulsory execution and the returning amount of national tax will become common objects of compulsory execution and guarantee for transfer. In the future more research efforts should be made to examine floating collective bonds whose kinds are expected to be limitless in the business and their possibility for compulsory execution.
목차
I. 서론
II. 조세환급금의 법적 성격
III. 국세환급금 반환청구권에 대한 강제집행
IV. 국세환급금에 대한 강제집행의 한계
V. 결론
참고문헌
Abstract
키워드
국세환급금 유동집합채권 채권양도 금전채권 채권집행 national tax refund assignment of an obligation compulsory execution execution of real estate floating collective bonds저자
간행물 정보
발행기관
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- 발행기관명
- 한국채무자회생법학회 [The Korean Association of Rehabilitation Bankruptcy Law]
- 설립연도
- 2008
- 분야
- 사회과학>법학
- 소개
- 본회는 금융채무불이행자가 건전한 시민으로 거듭날 수 있는 구제방안을 마련함으로써 건전한 사회발전에 이바지하고, 도산상태에 처한 채무자에 대하여 취하는 회생 및 파산, 청산 등과 관련한 법률 및 제도에 관한 학술적 연구 및 실무적 조사 등을 통하여 관련 법률과 제도의 개선 및 효율적인 집행과 국내외 관련 대학교, 연구소 및 연구단체와의 상호교류 및 협력을 위하여 노력하고, 국가의 경제발전 및 법문화 창달에 기여함을 목적으로 한다.
간행물
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- 간행물명
- 회생법학 [Korean Law Review for Rehabilitation and Bankruptcy]
- 간기
- 반년간
- pISSN
- 2093-6923
- 수록기간
- 2010~2025
- 등재여부
- KCI 등재
- 십진분류
- KDC 360 DDC 340
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