Title
Effect of seizure and collection of delinquent debts;
Summary
When the head of a tax office notifies the garnishee of the attachment of the disposition on default, he/she may request the third obligor to perform the obligation in subrogation of the obligee who is the defaulted taxpayer within the scope of the delinquent amount, and when the third obligor fails to perform the obligation, he/she shall file a lawsuit against the third obligor.
Judgment
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Related statutes
National Tax Collection Act Article 42 (Effect of Attachment of Claims)
Cases
Seoul Central District Court 2019Kahap530303
Plaintiff
Korea
Defendant
AA
Imposition of Judgment
July 11, 2019
Text
1. The defendant shall pay to the plaintiff 858,100,000 won with 15% interest per annum from May 22, 2019 to May 31, 2019, and 12% interest per annum from the next day to the day of full payment.
2. The plaintiff's remaining claims are dismissed.
3. The costs of lawsuit shall be borne by the defendant.
4. Paragraph 1 can be provisionally executed.
Cheong-gu Office
The defendant shall pay to the plaintiff 858,100,000 won with 15% interest per annum from the day following the delivery of a copy of the complaint of this case to the day of complete payment.
Reasons
1. Indication of claim;
The reasons for the attached Form shall be as shown in the attached Form.
2. Applicable provisions;
Judgment without Oral Pleading (Articles 208(3)1 and 257 of the Civil Procedure Act)
3. Part concerning partial dismissal
Pursuant to Article 2(2) of the Addenda to the Regulations on Special Cases Concerning the Promotion, etc. of Legal Proceedings (wholly amended by Presidential Decree No. 29768, May 21, 2019), the part concerning a claim for damages for delay seeking payment in excess of 12% per annum from June 1, 2019 among the Plaintiff’s claims in this case shall not be accepted, but the proviso to Article 98 and the proviso to Article 101 of the Civil Procedure Act shall apply to the bearing of litigation costs.
Cheongwon of the Gu
1. Plaintiff’s national tax claim against Nonparty 1
The plaintiff has a tax claim of KRW 1,257,545,180 as of the filing date of the lawsuit of this case against the non-party BB, hereinafter referred to as "non-party BB," and hereinafter (A-1).
2. Existence of claims for seizure and collection;
Non-Party BB has a loan obligation of KRW 858,100,00 as of the date of the filing of the lawsuit against AA (hereinafter referred to as "Defendant") against Non-Party BB. (The details of advance payment of No. 1-2, A-3 transaction partner, A-1-4 transaction partner, A-4 transaction partner)
3. Attachment of claims and service of notification under the National Tax Collection Act;
On March 26, 2019, the director of the regional tax office, affiliated with the Seoul regional tax office, sent a notice of attachment to the defendant under Article 41 of the National Tax Collection Act, and the notice was served on March 28, 2019, respectively, to the defendant. The plaintiff is in the position of the collection authority entitled to claim the payment of the above seized claims under Articles 42 and 41(2) of the National Tax Collection Act (the notice of attachment of claims No. 1-5 and the details of service of registration).
On the basis of the above seizure, the Plaintiff made the first claim for collection to the Defendant to pay the above loan claims by April 1, 2019 (Evidence 1-6 No. 1-6 and the details of delivery of registration).
4. Peremptory notice to the defendant's default of obligation and the defendant;
Since then, on April 3, 2019, the defendant did not respond to the plaintiff's claim for collection, the plaintiff urged the defendant to pay the delinquent amount related to the seizure to the defendant until April 8, 2019, and the notification was served to the defendant on April 5, 2019, but the defendant has not complied with it until the date of filing the lawsuit (the second request for collection and the details of delivery of registration).
5. The defendant's obligation to pay the collection money to the plaintiff
When the director of the tax office notifies the garnishee of the attachment of the disposition on default, he may request the garnishee to perform the obligation in subrogation of the obligee who is the defaulted taxpayer within the scope of the delinquent amount, and if the garnishee fails to perform the obligation, he shall bring a lawsuit against the garnishee (see Article 41(2) of the National Tax Collection Act and Article 45 of the Enforcement Decree of the same Act).
Therefore, the Defendant shall not repay the loan to the delinquent taxpayer from March 28, 2019 upon receipt of the notice of seizure. Of the above loan claims, the Plaintiff is obligated to pay the Plaintiff the amount of KRW 858,100,000, the balance of the loan claims among delinquent local taxes as of the filing date of the lawsuit, and damages for delay at the rate of 15% per annum from the day after the delivery date of the copy of the complaint in this case until the day of complete payment.