체납자의 제3채무자에 대한 매출채권을 압류한바 제3채무자는 채권 지급의무가 있음[국승]
The third obligor is liable to pay his/her claims, as he/she attaches sales claims against the third obligor of the delinquent taxpayer.
If a third-party obligor fails to perform his/her obligation even though the State attached the sales claim against a third-party obligor, issued a notice of attachment of the claim, and notified the third-party obligor to discharge his/her obligation, the State has the authority to seek the payment of the attachment claim
Article 41 (Procedures for Attachment of Claims)
2016 grouped 5124361 Action for demanding the payment of seized claims
Korea
○ Digital Co., Ltd.
Pleadings without Oral Proceedings
August 24, 2016
1. The defendant shall pay to the plaintiff 56,45,870 won with 15% interest per annum from June 17, 2016 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. Applicable legal provisions: Article 208 (3) 1 of the Civil Procedure Act (a judgment made without holding any pleadings following the submission of a written reply);
1. Plaintiff’s national tax claim against Nonparty 1
The plaintiff has a national tax claim of KRW 57,084,450 as of the date of the institution of the lawsuit against the non-party delinquent taxpayer, such as Table 1 (*************************, ○○○○○○○, hereinafter referred to as "delinquent").
Table 1. The arrears of national taxes as of the date of filing the lawsuit by the defaulted taxpayer.
(unit: won)
Jurisdiction Form
Items of Taxation
Deadline for payment
Amount in arrears
Time of Reversion
Date of establishment of tax liability;
Written demotion
Value-added Tax
2014.09.30
10,705,940
2014. 1
2014.06.30
Written demotion
Value-added Tax
oly 25, 2014
14,362,570
2014. 2
2014.09.30
Written demotion
Value-added Tax
2015.03.15
5,825,720
2014. 2
December 31, 2014
Written demotion
Value-added Tax
2015.04.25
9,604,470
2015.1
2015.031
Written demotion
Value-added Tax
2015.09.30
9,20240
2015.1
2015.06.30
Written demotion
Value-added Tax
oly 25, 2015
3,92760
2015.2
2015.09.30
Written demotion
Business Income Tax
2016.031
27,000
November 2015
November 30, 2015
Written demotion
Business Income Tax
2016.031
68,820
December 2015
December 31, 2015
Written demotion
Business Income Tax
2016.031
104,740
August 2015
2015.08.31
Written demotion
Business Income Tax
2016.031
136,690
October 2015
oly 31, 2015
Written demotion
Earned income tax
2016.031
86,800
October 2015
oly 31, 2015
Written demotion
Earned income tax
2016.031
16,490
December 2015
December 31, 2015
Written demotion
Earned income tax
2016.031
17,560
November 2015
November 30, 2015
Written demotion
Earned income tax
2016.031
121,020
August 2015
2015.08.31
Written demotion
Earned income tax
2016.031
125,150
September 2015
2015.09.30
Written demotion
Retirement income tax;
2016.031
80,100
December 2015
December 31, 2015
Written demotion
Value-added Tax
2016.04.25
1,710,830
2016. 1
2016.031
Written demotion
Business Income Tax
2016.05.15
2,620
January 2016
2016.01.31
Written demotion
Earned income tax
2016.05.15
16,350
January 2016
2016.01.31
Total delinquent amount
56,455,870
2. Claims of the defaulted taxpayer against the defendant;
The plaintiff found that the delinquent taxpayer has the sales claim of KRW 60,000,000 against the defendant while taking a disposition on default against the delinquent taxpayer, and the defendant also acknowledges it (the plan for the installment payment of the national tax in arrears of the evidence No. 2)
3. Service of notification of seizure of claims and request for payment thereof;
On September 8, 2015, the head of ○○ Tax Office under the Plaintiff’s control issued a notice of attachment of claims to the Defendant that the Plaintiff attached his/her sales claim against the Defendant pursuant to Article 41 (Procedures for Attachment of Claims) of the National Tax Collection Act, and that on September 10, 2015, the Plaintiff requested the Defendant to pay the delinquent amount related to the attachment by September 11, 2015, and issued the notice of attachment of claims to the Defendant on September 14, 2015.
In addition, the head of ○○○ Tax Office under the Plaintiff’s control following the change in the amount of delinquent taxes after the initial seizure, sent a notice of additional sales claim on April 6, 2016 to the Defendant and the delinquent taxpayer, respectively, and requested the Defendant to pay the amount of delinquent taxes related to the seizure until April 7, 2016, and on April 7, 2016, he/she issued the notice of the attachment of the above claim to the Defendant [the document of attachment (A), document of attachment (A), No. 3-2, document of attachment (A), document of attachment (A), document of attachment (A), document No. 3-3, document of attachment (A)- additional document of attachment (3), document of document No. 4-3, document No. 3-4, additional document of attachment (3)].
4. Peremptory notice to the defendant's default of obligation and the defendant;
On March 2, 2016, the head of ○○ Tax Office under the Plaintiff’s control of the Plaintiff requested the Defendant to pay an amount equivalent to the above seized claims by March 15, 2016 pursuant to Article 45 of the Enforcement Decree of the National Tax Collection Act (a procedure under default), and the representative director of the Defendant to whom ○○○○○ received a claim for debt collection and a peremptory notice on March 7, 2016. In addition, the head of ○○ Tax Office notified the Defendant to pay the debt by April 15, 2016 after the additional seizure on April 4, 2016, and notified the Defendant to pay the debt by April 14, 2016 (a debt collection request and peremptory notice of evidence No. 4, A’s certificate No. 24, A’4’s claim for debt collection, and the delivery of additional evidence No. 4-4).
5. Conclusion
Therefore, according to the fact that the defendant is not obligated to pay the following amounts to the plaintiff as stated in the purport of the claim, the plaintiff has been inevitably brought the lawsuit of this case.