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.

The reasons for the attached Form shall be as shown in the attached Form.

2. Applicable provisions;

A judgment without pleading (Article 208 (3) 1 of the Civil Procedure Act)

Judges DDD

Cheongwon of the Gu

1. Basic facts

A. The Plaintiff’s taxation claim against the Non-Party (CCC)

The non-party LACC (hereinafter referred to as "non-party-party-based corporation") is in arrears with 3 cases, including value-added tax, 68,002,530 won as of the date of filing a lawsuit for non-payment of value-added tax for the first time in Gangseo-gu Seoul Metropolitan Government (Seoul Metropolitan Government Yangcheon-ro 349-82, 201 (Gayang Dong).

(b) Sales claims of the defaulted taxpayer against the defendant;

The defendant started and operated on April 05, 2001 as an enterprise that has been entrusted with the TM Services Corporation to the delinquent corporation, and the delinquent corporation has a sales claim of KRW 50,957,500 (Supply Price) to the defendant from January 15, 2016 to the date. (No. 2 No. 1 to 2)

C. In order for a delinquent corporation to seize its sales claim against the Defendant in accordance with the procedure for collecting delinquent taxes pursuant to Article 41 of the National Tax Collection Act, the head of a district tax office having jurisdiction over the notification Plaintiff under the National Tax Collection Act shall, pursuant to Article 41 of the National Tax Collection Act, send a notice of seizure of claims to the Defendant on April 7, 2016. Since such notice was served to the Defendant on April 12, 2016, the Plaintiff is in the position of the collection authority to claim the payment of claims subject to the above seizure against the Defendant pursuant to Articles 42 and 41(2) of the National Tax Collection Act (Evidence No. 3).

(d)the debt collection and the defendant's non-payment;

On June 3, 2016, the Director of the Gangseo-gu Tax Office under the Plaintiff requested the Defendant to collect the above seized claims, but did not comply with the request, and on June 30, 2016, he was notified of collection on June 30, 2016, but did not pay it until the date of the filing of the lawsuit (a evidence collection official document and mail delivery certificate, A evidence collection notice, and mail delivery certificate).

2. The defendant's obligation to pay the collection money to the plaintiff

When the head of a tax office notifies of the attachment by the disposition on default, he/she may request the third obligor to perform the obligation on behalf of the obligee who is the delinquent within the delinquent amount, and if the third obligor fails to perform the obligation, he/she may file a lawsuit against the third obligor (see Article 41(2) of the National Tax Collection Act, Article 45 of the Enforcement Decree of

Therefore, the defendant shall not pay the service price to the non-party Dispute Resolution Co., Ltd. after the notice of attachment, and shall be obligated to pay to the plaintiff the amount of 50,957,500 won, which is the delinquent amount, and damages for delay at the rate of 15% per annum from the day following the date of delivery of a copy of the complaint of this case until the date of full payment.

3. Conclusion

As above, although the Defendant was obligated to receive the notice of the seizure claim sent from the Plaintiff on April 7, 2016 and pay the price for the seizure claim to the Plaintiff, the Plaintiff did not fully pay the seizure claim up to now, and the Plaintiff has brought an action to have the Defendant paid for the seizure claim.