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A Study on Dividend Issues in the Auction Procedures

  • Legal Theory & Practice Review
  • Abbr : LTPR
  • 2019, 7(3), pp.259-293
  • Publisher : The Korea Society for Legal Theory and Practice Inc.
  • Research Area : Social Science > Law
  • Published : August 30, 2019

won, sang-chul 1

1용인송담대학교

Candidate

ABSTRACT

The auction courts are responsible for designating the dividend date and preparing the dividend sheet. Even if the sale price can not satisfy all the creditors, the dividend date is designated and the dividend payment is made. Theoretically, there is a distinction between the reimbursement procedure when the creditor can be satisfied with the sale proceeds and the reimbursement procedure when the creditor can not be satisfied. All in all, it is a dividend procedure in a broad sense. In actuality, in the case of the former, the dividend date is designated as in the latter case, and a dividend is created by dividend. Above all, the dividend procedure belongs to the auction procedure. In the case of the execution of the movable property, if the requirement to start the dividend procedure is provided, an independent dividend procedure separate from the previous execution procedure is started. However, in real estate auction, the dividend procedure is performed as part of the previous auction procedure. This study examines the practical problems arising in the process of dividing the auction with these characteristics one by one. In the auction procedure, the scope of the creditor to be paid, the dividend ratio and the dividend amount, and the dividend rank are examined in detail as the basic relationship related to dividends. In particular, this study gives a detailed view of the practice of absorption dividend and cyclical dividend..

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