Tax creditors may request the third obligor to perform the obligation in subrogation of creditors who are delinquent within the extent of the amount in arrears.

When the head of a tax office notifies of attachment as a result of the disposition on default, he/she may demand the garnishee to perform the obligation in subrogation of the obligee who is the defaulted taxpayer within the delinquent amount, and if the garnishee fails to perform the obligation, he/she may bring an action against the garnishee

Daegu District Court 2016Kadan202958 Collections

Korea

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Pleadings without Oral Proceedings

August 18, 2016

1. The defendant shall pay to the plaintiff KRW 297,266,50 and its amount from May 24, 2016 to the day of complete payment.

It shall pay 15% interest per annum.

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. Indication of claim;

Attached Form 3 is as shown in the "Cause of Claim".

2. Applicable provisions;

Article 208(3)1 of the Civil Procedure Act (Judgment without holding any pleadings following the submission of a written reply)