(1) National taxes and forced collection charge shall be collected in preference to other public charges or claims: Provided, That the same shall not apply to public charges or other claims falling under any of the following: <Amended on Dec. 22, 2020; Dec. 31, 2022; Dec. 31, 2023>
1. In cases of disposition for arrears or forced of local taxes or public charges, if any national tax or forced collection charge is collected from the amount of said disposition for arrears or the amount of forced collection, a disposition fee for arrears or forced collection charge for such local taxes or public charges;
2. In cases of selling property through procedures for the compulsory execution, public auction or bankruptcy, and where any national tax and forced collection charge are collected from the proceeds of sale, the expenses incurred in such procedure;
3. Where the property for which any of the following rights have been established is sold by forced collection of national taxes or through an auction process and others (excluding the sale of property falling under subparagraph 3-2) and the national tax is collected from the proceeds of the sale before the statutory deadline under paragraph (2), the claim secured by the rights or the claim for the return of a security deposit for lease; in such cases, the fact that the following rights have been established shall be verified by means prescribed by Presidential Decree:(a) The right to lease on deposit basis, the pledge right, and the mortgage;(b) Rights of lease with the requirements for opposing power and fixed date on the lease contract document under Article 3-2 (2) of the Housing Lease Protection Act and Article 5 (2) of the Commercial Building Lease Protection Act;(c) Provisional registration security rights (including provisional record; hereinafter the same shall apply) for which provisional registration is made to secure against claims in accordance with the advance agreement on substitute payment under which a person liable to pay taxes shall be a person obliged to file for registration and a default shall be a condition for suspension;3-2. Where the property for which any of the rights specified in the items of subparagraph 3 (hereafter in this subparagraph referred to as "right to lease on deposit basis, etc.") has been established is transferred, inherited, or gifted and later sold by forced collection of national taxes or through an auction process and other procedures and the national tax is collected from the proceeds of the sale, the claim secured by the right to lease on deposit basis, etc. established for the relevant property or the claim for the return of a security deposit for lease: Provided, That national taxes 90shall be collected in priority within the limit of amount calculated by the method prescribed by Presidential Decree in consideration of national taxes that the previous holder of the property was delinquent in paying at the time of the creation of the right to lease on deposit basis, etc.;
4. Where national taxes are collected from the proceeds of sale of leased residence or building governed by Article 8 of the Housing Lease Protection Act or Article 14 of the Commercial Building Lease Protection Act, claims to the specified amount of deposit money for the lease which the lessee is entitled to preferentially recover under Article 8 of the Housing Lease Protection Act or Article 14 of the Commercial Building Lease Protection Act;
5. Where national taxes are collected from the proceeds of sale or the amount of collection of the employer's property, the wages, retirement allowances, accident compensation, or other claims derived from employment, which are paid in preference to the national taxes under Article 38 of the Labor Standards Act or Article 12 of the Act on the Guarantee of Workers’ Retirement Benefits.
(2) "Statutory deadline" in this Article means any of the following dates: <Amended on Dec. 22, 2020; Dec. 29, 2020>
1. In cases of national taxes [including corporate tax subject to interim prepayment and the value-added tax and income tax subject to preliminary return and payment (limited to where the tax return is filed pursuant to Article 105 of the Income Tax Act)] for which the amount of liability is determined according to the tax base return and amount of tax, the relevant amount of tax filed;
2. Where the Government determines or corrects a tax base and amount of tax or determines to impose tax occasionally, the amount of tax notified (including the additional tax for deferred payment after the due date of payment specified in the notice of payment under Article 47-4, and the additional tax for deferred payment after the due date of payment, such as withholding, etc. stated on a notice of payment under Article 47-5): The date the notice of payment is sent;
3. Income tax, corporate tax, and special rural development tax collected from the stamp tax, withholding agent, or taxpayers' association: The date the liability to pay such tax is finalized;
4. A national tax collected from the property of a person secondarily liable to pay taxes (including a guarantor): The date a notice of payment under Article 7 of the National Tax Collection Act is sent;
5. A national tax collected from property transferred for security under Article 42: The date a notice of payment under Article 7 of the National Tax Collection Act is sent;
6. Where a taxpayer's property is seized pursuant to Article 31 (2) of the National Tax Collection Act, an amount of national tax determined in connection with such seizure: The date the seizure is registered or recorded;
7. A value-added tax, etc. which are collected from trust property pursuant to Article 3-2 of the Value-Added Tax Act: The date a notice of payment under Article 52-2 (1) of the same Act is sent;
8. Comprehensive real estate holding tax, etc. collected from trust property pursuant to Articles 7-2 and 12-2 of the Comprehensive Real Estate Holding Tax Act: The date a notice of payment under Article 16-2 (1) of the same Act is sent.
(3) Notwithstanding paragraph (1) 3, inheritance tax, gift tax, and comprehensive real estate holding tax imposed on the relevant property shall take precedence over the claim or the claim for the return of a security deposit for lease under the same subparagraph; and notwithstanding paragraph (1) 3-2, comprehensive real estate holding tax imposed on the relevant property shall take precedence over the claim or the claim for the return of a security deposit for lease under the same subparagraph. <Amended on Dec. 31, 2022>
(4) Where the fact that property whose provisional registration has been completed under paragraph (1) 3 (c) after the statutory deadline can be proven, as prescribed by Presidential Decree, and where a national tax is collected from the proceeds of the sale of said property, the national tax shall take precedence over the claim secured by the provisional registration, even if the principal registration is made after the date of seizure of such property.
(5) When the head of a tax office seizes or sells by public auction any provisionally registered property under paragraph (1) 3 (c), he or she shall without delay notify the person that has the right to the provisional registration of such fact.
(6) If it is deemed difficult to collect national taxes from any proceeds of the sale of property because a taxpayer falsely enters into any of the following contracts on property in conspiracy with a third party and registers or records such contract or because a taxpayer enters into a lease contract after satisfying prerequisites for counterclaim and obtaining a certificate of a fixed date under Article 3-2 (2) of the Housing Lease Protection Act and Article 5 (2) of the Commercial Building Lease Protection Act, the head of a tax office may request a court to revoke such acts. In such cases, where the taxpayer enters into a contract to establish a right of lease on a deposit basis, the pledge right, or the mortgage, a lease contract, a contract to effect a provisional registration, or a contract to establish a security for transfer with a person prescribed by Presidential Decree from among related persons within one year before the statutory deadline for national tax, such contract shall be deemed to be a collusive, false contract: <Amended on Dec. 22, 2020>
1. Contract to establish the right to lease on deposit basis, the pledge right, or the mortgage under paragraph (1) 3 (a);
2. Lease contract under paragraph (1) 3 (b);
3. Contract to effectuate a provisional registration under paragraph (1) 3 (c);
4. Contract to establish a security for transfer under Article 42 (3).⑦ 제3항에도 불구하고 「주택임대차보호법」 제3조의2제2항에 따라 대항요건과 확정일자를 갖춘 임차권에 의하여 담보된 임대차보증금반환채권 또는 같은 법 제2조에 따른 주거용 건물에 설정된 전세권에 의하여 담보된 채권(이하 이 항에서 "임대차보증금반환채권등"이라 한다)은 해당 임차권 또는 전세권이 설정된 재산이 국세의 강제징수 또는 경매 절차 등을 통하여 매각되어 그 매각금액에서 국세를 징수하는 경우 그 확정일자 또는 설정일보다 법정기일이 늦은 해당 재산에 대하여 부과된 상속세, 증여세 및 종합부동산세의 우선 징수 순서에 대신하여 변제될 수 있다. 이 경우 대신 변제되는 금액은 우선 징수할 수 있었던 해당 재산에 대하여 부과된 상속세, 증여세 및 종합부동산세의 징수액에 한정하며, 임대차보증금반환채권등보다 우선 변제되는 저당권 등의 변제액과 제3항에 따라 해당 재산에 대하여 부과된 상속세, 증여세 및 종합부동산세를 우선 징수하는 경우에 배분받을 수 있었던 임대차보증금반환채권등의 변제액에는 영향을 미치지 아니한다. <신설 2022. 12. 31., 2023. 12. 31.>[This Article Wholly Amended on Dec. 31, 2019]