Effect of seizure of claims under Article 41 of the National Tax Collection Act;

The seizure of claims under Article 41 of the National Tax Collection Act prohibits the execution of all acts of disposal, such as repayment, collection, etc., to the creditors and debtors of attached claims, and makes it possible to collect on behalf of the defaulted taxpayers.

Article 41 (Procedures for Attachment of Claims)

2017 Single 90151 Collections

Korea

west ○

2, 2018.03

2018.05.03

1. The defendant shall pay to the plaintiff 49,00,000 won with interest rate of 15% per annum from November 1, 2017 to the day of complete payment.

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. Facts of recognition;

In full view of the purport of the entire pleadings in Gap evidence Nos. 1 through 7, the entry of the reasons for the claim

Recognizing such facts as the case may be.

2. Determination

The effect of seizure of claims under Article 41 of the National Tax Collection Act prohibits an obligee and obligor subject to seizure from all acts of disposal, such as repayment and collection of claims, and makes collection on behalf of a delinquent taxpayer. Thus, a garnishee cannot repay claims subject to seizure to a delinquent taxpayer, and only can it be performed to the State that is the person entitled to collection (see Supreme Court Decision 9Da3686, May 14, 199).

According to the above facts of recognition, the defendant is obligated to pay to the plaintiff the amount of KRW 49,00,000 and the damages for delay calculated at the rate of 15% per annum from November 1, 2017 to the day of full payment, which is the day following the delivery of a copy of the complaint.

3. Conclusion

If so, the plaintiff's claim shall be accepted for the reasons and it is so decided as per Disposition.