Court rules liability for bankruptcy filing depends on actual duty performance, not just holding the office.

The Supreme Court dismissed the Social Insurance Institution's appeal against a lower court ruling that exonerated a sole manager from liability for unpaid social insurance contributions. The manager argued that her pregnancy, illness, and parental leave exempted her from the duty to file bankruptcy or restructuring petitions, but the court held that such conditions do not automatically negate fault. The court determined that liability is assessed based on whether the manager actually performed their duties or could have taken reasonable steps, such as appointing a proxy, to manage the company during their absence.