공사대금채권 중 국세체납액 상당액 및 이에 대한 지연손해금을 지급할 의무가 있음[국승]
The debtor is obligated to pay the amount equivalent to the amount of national taxes in arrears and damages for delay.
The Plaintiff with collection right under Article 41 of the National Tax Collection Act is obligated to pay the amount equivalent to the delinquent amount of national taxes in arrears and damages for delay calculated at the rate of 20% per annum prescribed in the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the day following the delivery of a copy of the complaint of this case
Article 24 of the National Tax Collection Act
2014 Gohap4997 Collections
Korea
AA
March 26, 2015
1. The defendant shall pay to the plaintiff 319,781,50 won with 20% interest per annum from November 21, 2014 to the day of complete payment.
2. The costs of the lawsuit are assessed against the defendant.
3. Paragraph 1 can be provisionally executed.
Cheong-gu Office
The same shall apply to the order.
1. Facts of recognition;
A. Nonparty BB Co., Ltd. (hereinafter “Non-Party B”) defaulted on the total of KRW 319,781,500 (including additional dues) other than the value-added tax for the year 2013 national tax.
B. Around March 2012, a non-party company entered into a final contract for the change of construction cost of KRW 18,700,000 (including value-added tax) and the construction period of KRW 14,567,182,00 (including value-added tax) from April 30, 2012 to January 31, 2014 and issued a tax invoice equivalent to KRW 14,567,182,00 (including value-added tax) to the Defendant, on July 30, 2013, after being awarded a contract with the Defendant for the new construction of the Daegu OO-gu O-dong O-gu O-Dong and two parcels of LandCC High Schools and received a total of KRW 8,864,50,000 from the Defendant.
C. On July 25, 2014, the head of the DD Tax Office attached the claim for construction cost of KRW 5,702,682,00 ( KRW 14,567,182,000 - 8,864,500), which the non-party company has against the defendant based on the amount of national taxes in arrears of the non-party company 319,781,50, and on the same day, the notification of seizure to the defendant was served on July 30, 2014.
[Reasons for Recognition] Each entry of Gap evidence Nos. 1 through 7 (including branch numbers, if any) and the purport of the whole pleading
2. Determination
According to the above facts of recognition, the Defendant is obligated to pay the Plaintiff, who has the right to collect under Article 41 of the National Tax Collection Act, the amount equivalent to the amount of national taxes in arrears of the non-party company among the above claim for construction price, and the damages for delay calculated at the rate of 20% per annum under the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from November 22, 2014 to the date following the delivery of the copy of the complaint in this case.
3. Conclusion
Therefore, the plaintiff's claim is reasonable, and it is decided as per Disposition.