A. A. Around November 2019, the Defendant purchased C equivalent to KRW 176,500,000 from B, and B issued a tax invoice of KRW 176,500,000 to the Defendant on December 30, 2019.

On March 3, 2020, the Defendant purchased C equivalent to KRW 252,250,000 from B. On March 30, 2020, B issued a tax invoice of KRW 252,250,000 on the supply price to the Defendant.

B. Plaintiff B’s taxation claim 1) The said B did not pay KRW 111,264,40 of value-added tax imposed on April 25, 2019 by setting the payment period as value-added tax 2,173,970, and the payment period as value-added tax 1,075,00, and value-added tax 11,264,400, which was imposed on September 30, 2019; 2) The head of the Gwangju Tax Office, on February 6, 2020, pursuant to Article 41 of the National Tax Collection Act, on KRW 121,52,20 of the total amount of delinquent taxes under Article 41 of the National Tax Collection Act, “B’s sales claims (including future claims) against the Defendant, which were imposed on the Defendant, until it reaches the Defendant’s notification of the attachment of claims.”

On February 21, 2020, the director of the Gwangju District Tax Office sent a written request for collection to the defendant on February 28, 2020. The above written request reached the defendant around that time.

3) The amount in arrears of the value-added tax at B is 123,435,080 won in total as of June 18, 2020, which was June 18, 2020, around the time of the instant lawsuit. [Grounds for recognition] The absence of dispute, and Gap evidence 1 through 15 (including the serial number; hereinafter the same shall apply)

each entry, the purport of the whole pleading

2. The assertion and judgment

A. Determination as to the cause of the claim under Article 41 of the National Tax Collection Act shall be effective by all acts of disposal, such as repayment, collection, etc. against the creditor and debtor of the seized claim.