B Co., Ltd. (hereinafter “Nonindicted Company”) failed to pay the value-added tax, corporate tax, etc. as follows, thereby making the amount of national taxes in arrears (including additional tax) KRW 46,366,620.

CD EF HH IJ K L MO on August 1, 2019 determined “P structure construction work” with the Defendant as KRW 66,00,000 (including value added tax) and received 16,500,000 as down payment from the Defendant, and thereafter there existed 49,500,000 (=66,00,000,000 - 16,50,000,000) for the claim for construction payment against the Defendant of the non-party company.

Plaintiff

On October 17, 2019, in order to preserve the above taxation claim, the head of the Seogu District Tax Office attached the claim for construction cost against the defendant of the non-party company pursuant to Article 41 of the National Tax Collection Act, and notified the defendant of the attachment of the claim, and the above notification of attachment of the claim reached the defendant on October 23, 2019.

On January 28, 2020, the director of the Seogu Tax Office requested the defendant to collect the collection, and the above collection request reached the defendant on January 31, 2020.

[Ground of recognition] According to the facts without dispute, Gap evidence Nos. 1 through 5 (including branch numbers if there are branch numbers; hereinafter the same shall apply), and the purport of the whole pleadings, the judgment of the court below of this Court, the defendant is obligated to pay to the plaintiff the amount of 46,366,620 won collected and the amount calculated at the rate of 12% per annum under the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from June 26, 2020 to the date of complete payment.

On January 23, 2020, the defendant paid 10,000,000 won to the non-party company out of the remaining construction price claim, and thereafter, asserted that he agreed to pay in installments with the person in charge of the tax office in Seogu Daegu, Daegu. Therefore, in case where the claim was seized due to a default of national taxes, the debtor cannot pay the creditor's obligation. Thus, after the seizure of the claim, the debtor cannot pay the creditor's obligation.