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(영문) 서울서부지방법원 2013. 07. 22. 선고 2013가단6814 판결

국세징수법상 채권압류로 보전되는 국세의 범위에는 가산금, 중가산금도 포함됨.[국승]

Title

The scope of national taxes to be preserved by the seizure of claims under the National Tax Collection Act includes additional dues and increased additional dues.

Summary

The additional dues incurred due to the unpaid national taxes stated in the notice of the attachment of claims are included naturally in the scope of exercise of the right of collection by subrogation.

Related statutes

Articles 41 and 43 of the National Tax Collection Act

Cases

2013 Single 6814 Demurrer against distribution

Plaintiff

AAA, Inc.

Defendant

Korea

For the equitable resolution of the above case, in consideration of the interests of the parties and all other circumstances, the following shall be determined as follows:

St. St. L. L.S.

1. The Plaintiff renounces the instant claim.

3. The costs of lawsuit shall be borne by each person;

Description of Claim

Cheong-gu Office

With respect to the dividend procedure case of the Daegu District Court Seoul Western District Court 2012tagi1225, the dividend amount of the defendant shall be changed to the dividend amount of the defendant among the dividend table prepared by the above court on March 6, 2013, the dividend amount of the plaintiff, the dividend amount of the plaintiff shall be changed to the OOO, and the OOOOO shall be changed to the OOO.

Cheongwon of the Gu

The reasons for the attached Form shall be as shown in the attached Form.