피고는 원고에게 추심금 지급의무가 있음[국승]
The defendant is liable to pay the collection amount to the plaintiff.
The defendant is liable to pay the collection amount.
Article 41 (Procedures for Attachment of Claims)
2015 grouped 241207 Collections
Korea
OOOBE Co., Ltd.
Pleadings without Oral Proceedings
January 22, 2016
1. The defendant shall pay to the plaintiff 43,842,800 won with 15% interest per annum from November 18, 2015 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. Basic facts
A. The Plaintiff’s taxation claim against Nonparty BA
Non-Party A [Non-Party A [Non-Party A] [Non-Party A [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [OO-Gu O-O-O64 Do 15, 107 Do 503 Do 503 (O-O-O-O apartment)]]]]] is liable for 46,025,030 won, such as Non-Party A’s Real Estate Holding Tax, etc. as of June 2012: < Amended by Presidential Decree No. 20000-00-000; Presidential Decree
(b) Loans extended to the delinquent taxpayer to the defendant;
A delinquent taxpayer has a short-term loan claim of KRW 58,200,00 as of December 31, 2014, as of December 31, 2014, such as a written confirmation and an audit report (see, e.g., Supreme Court Decision 200, Mar. 31, 2014) by the defendant. (A certified copy of corporate register No. 2, A certificate No. 3, and audit report (16 pages) reverted to
(c) Seizure and notification of claims under the National Tax Collection Act;
Pursuant to Article 41 of the National Tax Collection Act, the director of the O-O Tax Office under the Plaintiff attached the above short-term loan claims against the Defendant of the delinquent taxpayer on April 22, 2015, and notified the Defendant on April 23, 2015 (Notice of Attachment of Claim No. 4), and on April 27, 2015, the notice of attachment of Claim No. 5 was served on the Defendant (Evidence No. 5).
Table 1> The details of arrears as of the date of filing the lawsuit
(unit: Won)
Sub-Items :
E =
Date of Notification
Deadline for payment
Notice Tax Amount
Amount of delinquent tax
guidance.
3 Cases
47,631,910
46,025,030
Comprehensive Real Estate Tax
June 2012
November 16, 2012
December 15, 2012
12,758,490
4,519,950
Comprehensive Real Estate Tax
June 2012
2013.01.21
2013.02.15
9,461,190
9,088,450
Comprehensive Real Estate Tax
June 2013
November 16, 2013
December 15, 2013
25,412,230
32,416,630
D. Defendant’s non-performance of collection
On May 6, 2015, the Plaintiff demanded that the Defendant pay an amount equivalent to the amount of delinquent local taxes by May 13, 2015, based on the above attachment (a request for collection and a certificate of delivery for the attached claim No. 6), but did not comply with the request, which was notified on May 15, 2015, but did not comply with this (a peremptory notice of collection and a certificate of delivery for the attached claim No. 7).
2. The defendant's obligation to pay the collection money to the plaintiff
When the head of a tax office notifies of the attachment as a result of the disposition on default, he/she may request the third obligor to perform the obligation on behalf of the obligee who is the delinquent amount, within the scope of the delinquent amount, and when the third obligor fails to perform the obligation, he/she may file a lawsuit against the third obligor (see Article 41(2) of the National Tax Collection Act and Article
Therefore, the defendant is obligated to pay to the plaintiff the amount of 46,025,030 won which is the delinquent amount among the above short-term loans and damages for delay at the rate of 20% per annum as stipulated by the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the day after the copy of the complaint of this case is served until
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.