주의사항에는 채무자는 파산절차 종료시까지, 파산선고시에 가지는 모든 재산의 관리처분권을 상실하고, 그 권리는 파산관재인에게 전속한다는 점, 선고 이후 채무자가 재단소속 재산에 대해 행하는 법률행위는 파산채권자에게 대항할 수 없다는 점, 파산자는 면책 등으로 복권되기 전까지는 공법상 공무원, 변호사, 변리사, 사립학교교원 등을 할 수 없다는 점, 파산관재인 등에게 파산에 관하여 필요한 설명을 할 의무가 있다는 점과 이를 따르지 않을 경우에는 형사처벌 및 면책불허가의 사유가 될 수 있으며, 파산재단에 속하는 재산을 은닉, 손괴, 채권자에게 불이익하게 처분할 경우에는 사기파산죄로 처벌받을 수 있다는 점 등이 기재되어 있습니다.
영업 소득자 : 자영업자(사업 소득자), 부동산 임대소득자, 농업 소득자, 임업 소득자 등
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그러나 채무자가 법원에 파산신청을 하면서 단순히 소극적으로 자신의 재산 상황을 제대로 기재하지 않은 재산목록 등을 제출한 행위는 여기에서 규정하는 ‘재산의 은닉’에 해당한다고 볼 수 없다면서 사기파산죄의 성립을 부정하였습니다. 참고하세요.
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