체납법인 매출채권 압류에 따른 채권자 대위권 행사[국승]
Exercise of a creditor's subrogation right following the seizure of sales claims made by a delinquent corporation
When the head of a tax office notifies of the attachment as a disposition for arrears, he/she may demand the garnishee to perform the obligation in subrogation of the obligee who is the defaulted taxpayer within the delinquent amount, and if the garnishee fails to perform the obligation, he/she may bring an action against the third obligor.
Article 30 of the National Tax Collection Act: Revocation and Restoration of Fraudulent Act
2015 group 122156 Collections
Korea
OO
Pleadings without Oral Proceedings
September 11, 2015
1. The defendant shall pay to the plaintiff 93,986,480 won with 20% interest per annum from July 18, 2015 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. Indication of claims: It shall be as shown in attached Form; and
2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);