Procedures for default under Article 45 of the Enforcement Decree of the National Tax Collection Act

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.

Attached Form 3 is as shown in the "Cause of Claim".

2. Grounds for recognition;

Confession Judgment (Article 208 (3) 2 of the Civil Procedure Act)

Cheongwon of the Gu

1. Basic facts

A. The Plaintiff’s taxation claim against Nonparty AA

1) As of the filing date of the instant lawsuit, the Plaintiff has the following tax claims against Nonparty AA (hereinafter referred to as “A delinquent taxpayer”) x cases of the number of delinquent taxes including additional dues, as shown in Table 1 < Amended by Presidential Decree No. 2010, Dec. 1, 2011>

Details of default (Omission) under the jurisdiction of the delinquent taxpayer BB Tax Office as of the date of filing the lawsuit.

2) On June 18, 2015, the Plaintiff filed a lawsuit against the Defendant on the claim for the collection amount against the claims against which the delinquent taxpayer entered in the above taxation claim up to the limit of the tax claimxx won. On September 10, 2015, the Plaintiff rendered a favorable judgment of the Plaintiff on September 10, 2015, which became final and conclusive on October 1, 2015 (the Seoul Western District Court Order 2015Da34239, the evidence No. 2 of the evidence No. 2 of the evidence No. 2).

3) Accordingly, the Plaintiff wishes to bring a lawsuit on the claim for the collection of the instant tax claim against AA, excluding the claim X from the claim amount confirmed by the above judgment among the tax claimxx members, which was held by the Plaintiff, to the claim amount of the instant tax collection claim against the newly generated delinquent amount X

(b) Loans extended by a delinquent taxpayer to the defendant (limited to attached claims);

As of the filing date of the lawsuit in this case, the delinquent taxpayer has the loan obligation of xx members (hereinafter referred to as "loan obligation in this case") against the defendant (the certified copy of the corporate register of No. 3, A evidence No. 4, and audit report of 2016).

(c) Seizure and notification of claims under the National Tax Collection Act;

On March 14, 2016, the director of the tax office affiliated with the Plaintiff attached the instant loan claims pursuant to Article 41 of the National Tax Collection Act and sent the notification of seizure to the Defendant on the same day, which was served on the Defendant on March 17, 2016 (a) the notification of seizure of the claim(a) and (6) notification of seizure of the claim(a).

D. Defendant’s non-performance of collection

On August 2, 2016, the director of the tax office under the Plaintiff notified the Defendant to pay the amount of money equivalent to the amount of money in arrears on the basis of the above seizure, and the Defendant does not comply with the request for collection of the amount of money in arrears on June 29, 2017 and the Defendant did not comply with the request for collection of the amount of money in arrears on the seizure of evidence No. 7, the certificate of delivery of mail, and the certificate of delivery of mail (A).

2. The defendant's obligation to pay collection money;

A. The attachment of claims under Article 41 of the National Tax Collection Act prohibits an attached creditor and debtor from all acts of disposal, such as repayment, collection, etc. regarding claims, and allows collection on behalf of a delinquent taxpayer, so the garnishee is not able to repay the attached claims to the delinquent taxpayer, and is only able to perform the claims to the State that is the collection authority (see, e.g., Supreme Court Decision 9Da3686, May 14, 1999).

(b)In addition, pursuant to Article 41 (2) of the same Act and Article 45 of the Enforcement Decree of the same Act, the head of the tax office may request the third obligor to perform the obligation on behalf of the obligee who is the defaulted taxpayer to the extent of the delinquent amount when the notice of attachment was given by the disposition on default, and if the third obligor fails to perform the obligation, he may bring the third obligor

C. Therefore, the Defendant is obligated to pay to the Plaintiff damages for delay at the rate of 15% per annum as stipulated by the Act on Special Cases Concerning Expedition, etc. of Legal Proceedings from the day following the delivery date of the copy of the complaint of this case, which newly occurred x members of the tax claim of this case among the loan claims of this case.

3. Conclusion

As such, the defendant is obligated to pay the above amount to the plaintiff, and thus the defendant is entitled to seek such payment.

For purposes of this case, the claim has been filed.