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. Applicable provisions;

Articles 208(3)1 and 257(1) of the Civil Procedure Act (Judgment without holding any pleadings)

1. The Plaintiff’s taxation claim against Nonparty B B

ParkB decided to notify 200O.O.O. gift tax O.O. gift tax O.O. gift tax O.O. on May 2, 2016 to the heir ( wife) of the decedent CCC (OO.O.O. on the commencement date of inheritance), and ParkB notified OB on two OBs on May 2, 2016. (See the 2000O.O. gift tax and inheritance tax decision resolution).

2. Claims against the Defendant by Nonparty B’s ParkB

The plaintiff confirmed that CCC's loan claims against the defendant OOO, Inc., a corporation by heir, were subject to bB legacy through 'the inheritance report of the decedent CCC's inheritance tax, and confirmed OO of the defendant's short-term loan claims against ParkB by requesting the defendant to inquire about corporate debts (see A, e.g., statement of inherited property and assessment by heir 3).

3. Plaintiff’s request for seizure and collection.

Accordingly, the director of the DD Tax Office under the Plaintiff’s jurisdiction seizes 20O.O.O.O. 200 won of the loan bonds that Nonparty Park B received from the Defendant pursuant to Article 24 of the National Tax Collection Act, and notifies Nonparty Park B and the Defendant of the seizure, respectively, and the above notification of seizure was served on the Defendant (see the notification of seizure of claims 1 to 4 and the domestic postal service statement No. 4-2).

The director of the DDR affiliated with the plaintiff shall request the defendant to collect the loan claims that the defendant shall pay to the non-party 20O.O.O.O. for the collection of delinquent national taxes by collecting the loan claims attached on the basis of the above bond seizure, and the defendant shall not comply with the collection until now without any reason (see the letter of request for collection of evidence 5, the letter of peremptory notice for collection, and the domestic registration mail table No. 5-2).

4. Conclusion

As examined above, the defendant's refusal to collect the loan owed by ParkB against the defendant despite its payment to the plaintiff who is the right to seize and collect the loan. Thus, the plaintiff is bound to bring about the claim for collection which is inevitable to receive the repayment of the seized claim.