A. B (hereinafter “B”) did not pay corporate tax and the total amount of delinquent taxes (including additional taxes) amounted to KRW 154,462,240 as of the time of filing the instant lawsuit.

Specific default details are as follows:

B. On September 3, 2018, B sold each real estate listed in the separate sheet to the Defendant in KRW 950,000,000, and completed the registration of ownership transfer based on the above sale on the 20th of the same month.

C. Based on Article 41 of the National Tax Collection Act, the head of the Ansan District Tax Office seized the purchase price claims for each real estate listed in the separate sheet that B had against the Defendant within the amount of delinquent taxes, and notified the Defendant thereof.

The defendant received the notice of seizure of the above claim on October 18, 2019 and April 21, 2020.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 3 (including branch numbers for those with a satisfy number), the purport of the whole pleadings

2. Determination as to the cause of the claim under Article 41 of the National Tax Collection Act prohibits the obligee and obligor against whom the seized claim is subject to all acts of disposal, such as repayment and collection of the claims, and makes it possible for the obligor to collect on behalf of the defaulted taxpayer. Thus, the garnishee cannot repay the claims under seizure to the defaulted taxpayer, and only can it be performed to the country which is the person having the right to collect.

(See Supreme Court Decision 9Da3686 delivered on May 14, 1999, etc.). According to the above facts, the defendant is obligated to pay to the plaintiff 154,462,240 won equivalent to the amount in arrears B as of the time of filing the lawsuit of this case sought by the plaintiff and damages for delay calculated at the rate of 12% per annum from July 8, 2020 to the day of full payment after the delivery of a copy of the complaint of this case to the day of complete payment.

3. In conclusion, the plaintiff's claim is reasonable, and it is so decided as per Disposition.