(무변론)체납자의 채권을 압류한 세무서장은 체납자의 채무자에게 체납자를 대위하여 채무이행을 촉구할 수 있음[국승]
(A) The director of the tax office who seizes the claims of the defaulted taxpayer may demand the defaulted taxpayer to fulfill his obligations by subrogation of the defaulted taxpayer.
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 41 (Procedures for Attachment of Claims)
2014dan70088 Collections
Korea
Yellow AA
The second instance decision
Pleadings without Oral Proceedings
February 12, 2015
1. The defendant shall pay to the plaintiff 91,176,760 won with 20% interest per annum from December 18, 2014 to the day of complete payment.
2. The costs of lawsuit are assessed against the Defendants.
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: Articles 208 (3) 1 and 257 of the Civil Procedure Act.
Grounds of Claim
1. Basic facts
A. Non-party LAA (CC)’s failure to pay national taxes
On October 10, 2014, LAA (CC) defaulted on 15 items, including value-added tax, and 128,961,730 won (including additional 24,317,520 won), as follows (A evidence 1).
Table 1 < by Presidential Decree No. 2583, Oct. 10, 2014>
(unit: Won)
Items of Taxation
Date of Notification
Deadline for payment
Notice Tax Amount
Amount in arrears
Value-added Tax
September 6, 2011
October 31, 201
3,008,770
4,594,430
Value-added Tax
March 8, 2012
March 31, 2012
14,593,070
20,284,160
Global Income Tax
August 3, 2012
August 31, 2012
3,690,230
4,907,930
Value-added Tax
September 4, 2012
September 30, 2012
18,966,100
24,997,240
Global Income Tax
November 1, 2012
November 30, 2012
1,845,110
2,387,540
Value-added Tax
March 5, 2013
March 31, 2013
32,540,830
38,401,690
Global Income Tax
August 7, 2013
August 31, 2013
2,327,670
2,760,590
Value-added Tax
September 5, 2013
September 30, 2013
7,058,170
8,286,190
Party A’s neighboring tax
September 6, 2013
September 30, 2013
120,490
124,100
Value-added Tax
October 1, 2013
October 25, 2013
3,307,000
3,842,690
Global Income Tax
November 1, 2013
November 30, 2013
2,086,000
2,398,880
Value-added Tax
March 7, 2014
March 31, 2014
5,868,880
6,467,460
Global Income Tax
August 6, 2014
August 31, 2014
625,320
644,070
Value-added Tax
September 2, 2014
September 30, 2014
8,606,570
8,864,760
guidance.
104,644,210
128,961,730
(b) Claim against the order for payment of the court's price for goods against the defendant of the leastA;
In taking a disposition on default of national taxes against LA, it was known that LA has a claim for payment order issued by the court against the outstanding amount of goods in business transactions with the defendant 91,176,760 won.
(c) Disposition on default (registration, seizure and notification);
In accordance with Article 41 of the National Tax Collection Act, the head of the Goyang District Tax Office under the Plaintiff’s jurisdiction attached a claim against the Defendant of the largestA on September 1, 2014 for the payment of the national taxes in arrears of the Republic of Korea, and notified the Defendant of September 2, 2014 (Notice of Attachment of Evidence No. 3), and on September 11, 2014, the notification of attachment was served on the Defendant (certificate No. 4).
D. Defendant’s non-performance of collection
On September 16, 2014, the head of the Goyang District Tax Office requested the defendant to pay the amount equivalent to the amount of delinquent local taxes by September 24, 2014 (the notice demanding the collection of seized evidence No. 5) based on the above seizure, but the defendant sent a peremptory notice to demand the defendant to pay by October 7, 2014 the amount of delinquent local taxes by no later than September 24, 2014 (the notice demanding the collection of seized evidence No. 5) but failed to comply with the demand for collection after sending it on October 25, 2014.
2. The defendant's obligation to pay the collection money to the plaintiff
When the head of a tax office notifies of seizure as a disposition for arrears, he/she may request the third debtor to perform the obligation on behalf of the creditor who is the delinquent amount, within the scope of the delinquent amount, and when the third debtor fails to perform the obligation, he/she may file a lawsuit against the third debtor (see Article 41(1) of the National Tax Collection Act and Article 45(2)
Therefore, the defendant is obligated to pay to the plaintiff 91,176,760 won and damages for delay at the rate of 20% per annum under the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from the day following the day of delivery of a copy of the complaint of this case to the day of full payment.
3. Conclusion
Since the defendant is liable to pay the above amount to the plaintiff, the claim of this case has been filed to seek the performance thereof.