No claim for joint construction payment shall be seized on the grounds of the delinquency of members of a joint supply and demand organization with joint implementation methods.

Joint supply and demand company in the way of joint performance has the nature of a partnership under the Civil Act, and the claim of a partnership under the Civil Act belongs to all partners, so a disposition of seizure of the claim for construction price which is the property of a partnership on the ground of a default of one of the partners

The contents of the decision shall be the same as attached.

Article 24 (Requirements for Attachment)

1. On October 12, 2007, Defendant ○○ Head of the tax office’s attachment disposition against the claims listed in Paragraph 1 of the Attached Claim List, and attachment disposition against the claims listed in Paragraph 2 of the Attached Claim List by Defendant National Pension Service on June 18, 2007 is confirmed to be null and void.

2. The costs of lawsuit are assessed against the Defendants.

The same shall apply to the order.

1. Details of the disposition;

A. On October 1, 2004, the term “O○○○○ 3, Inc. (hereinafter “O○○ 2”) and the daily ○○ 2,00 Co., Ltd. (hereinafter “O○ 2,00”) jointly purchased 2,726,52,400 cost of the ○○ 2,736,340,000 won for the 2,736,340,000 won for the 2,70,000,000 won for the 2,70,000,000,000,000,000,000,000, 7,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000.

[Ground of Recognition] Unsatisfy, Gap evidence Nos. 1-1 through 1-4, 3-1 through 5-2

2. The plaintiff's assertion and judgment

A. The plaintiff's assertion

"A joint supply and demand of the plaintiff and the daily joint supply and demand for the construction of this case (hereinafter referred to as the "joint supply and demand of this case") constitutes a partnership under the Civil Act, and the claims of this case against the above joint supply and demand company against ○○○○ City due to the execution of the construction of this case belong to the quasi-joint supply and demand of the plaintiff and the daily ○○○○○○○. The claims of this case are claims of the joint supply and demand company. The seizure of this case's claims of this case, which are the property of the partnership on the ground of delinquency of the plaintiff's corporate tax, etc. which is only one of the members of the joint supply and demand company, is limited to the property owned by a third party, not the delinquent

The following facts can be acknowledged by integrating the above recognized evidences, Gap evidence Nos. 2-1, 2-2, 7-1 through 8-5, Eul evidence Nos. 2-1 through 6, Eul Nos. 2 and 3.

1) Each contract agreement on the instant construction project concluded between Young○○○ and Il○○○○-si was written by Young○○○-si, and the field of construction project, etc., on which Young○-si and Il○-○○-si will share each of the contracting parties, are written.

“2) On October 2004, around the time of the supply and demand of the instant primary construction, the Youngcho and Japan concluded a joint supply and demand agreement (hereinafter “instant joint supply and demand agreement”) around October 2004. After the Plaintiff’s merger with the electrical construction sector, etc., around August 2007, the Plaintiff entered into an agreement with the same content as the Plaintiff by changing only the indication of YoungchoC to the Plaintiff among the contents of the instant joint supply and demand agreement. The title of the said agreement is written as the “joint supply and demand agreement (joint implementation method)” and the specific content is as follows.

This Agreement provides for an agreement to jointly and severally carry on a joint project for the purposes of planning, tendering, and construction works, goods, or services through which the following projects are financed, managed, and technical ability, personnel, and equipment and materials.

Article 2 (Name of Joint Supply and Demand Company, Location of Business Place, and Representative shall be as follows:

1. Name: Young ○○C;

2. Principal office: The principal office of ○○-dong, Seoul ○○-dong, ○-○○ building ○○.

Article 3 (Members of Joint Contractor)

(1) Members of a joint contractors shall be as follows:

1. Young ○○C;

2. Daily ○○○○;

(2) The representative of a joint supply and demand organization shall be zero thousand U. S.C.

(3) The representative shall represent the joint contractors and third parties, and shall have the authority to manage the property of joint contractors, request for payment, etc.

Article 6 (Responsibility)

(1) Members of a joint supply and demand organization shall be jointly and severally liable for the performance of contractual obligations to the ordering agency.

(2) The subcontractors and suppliers of a joint contractors shall be jointly and severally liable for the damage.

Article 7 (subcontract) Any member of a joint contractor shall not subcontract part of the share of expenses without obtaining the consent of other members.

Article 8 (Transaction Accounts) The advance payment, consideration, etc. shall be paid to the representatives of joint contractors or the following accounts of each member of a joint contractors:

1. Account number of Young ○○C;

2. One-time account number;

Article 9 (Ratio of Investment by Partners)

(1) The ratio of investment by the joint contractors shall be determined as follows:

1. Young ○○ 51%;

2. Daily ○○○ 49%;

Article 11 (Restriction on Transfer of Rights and Duties)

The composition may not transfer to a third party any rights or obligations under this Agreement.

Article 12 (Measures against Discretionary Withdrawal)

(1) Members of a joint supply and demand organization shall not withdraw from the tender by the date of completion of the tender or the execution of the contract concerned without the consent of all the ordering person and members.

(2) Where part of any partner is unable to perform a contract due to bankruptcy, dissolution, dishonor, etc., the remaining partners shall jointly and severally perform the contract.

Article 13 (Liability for Warranty of Defects)

If any defect occurs in the construction work concerned after the joint supply and demand company is dissolved, it shall be jointly and severally liable.

Article 14 (Operating Committee)

(1) A joint contractors shall establish a steering committee consisting of members of a joint contractors to consult on all matters concerning the execution of contracts.

(2) Matters not prescribed in this Agreement shall be determined by the operating committee.

3) With respect to the payment of the instant construction project, the advance payment for the instant primary construction project and the third construction project was deposited into the account of Young○○NC, and the advance payment for the instant secondary construction project and the progress payment for each construction project were deposited into the account of Young○NC and the Japanese History according to the share ratio.

4) Among the responsible supervision reports prepared in the construction process of the instant case, the actual list of participants in the construction project stated only the name of the employee belonging to any of the Young○○C or one of the daily ○○○○○○○○○ History according to the work location and the scope of the construction work, but all the completion inspection committee or the written consent for settlement was jointly prepared by the Plaintiff and

"Guidelines for the payment of advance payment and payment for the execution of a contract by a local government which is established by the Ministry of the Interior and Safety (No. 145, May 29, 2008)" provides that advance payment shall be paid to the representative of a joint contractor in the case of a joint performance method, and shall be paid to each member in the case of a joint performance method, and the advance payment or the cost of completion shall be paid to each member of a joint contractor in the case of a joint performance method."

The "joint performance method" can be divided into the so-called joint performance method and the shared performance method. The "joint performance method" means a case where the members of a joint supply and demand company perform the construction work by removing funds, personnel, machinery, etc. according to the pre-determined ratio, and all the members of the joint supply and demand company jointly assume the responsibility for the whole construction work. The "joint performance method" means a case where each member of the joint supply and demand company performs the construction work as a joint supply and demand company jointly in accordance with the contents of the construction work and bears the responsibility for the whole construction work. Each member of the joint supply and demand company bears the responsibility for only the construction work shared by each member in relation to the contractor, and the profits and losses are also used mainly where it is easy to divide the construction work district as the civil construction work that is divided into a section. In accordance with the above classification, joint execution method basically has the nature of partnership under the Civil Act (see, e.g., Supreme Court Decision 9Da49620, Dec. 12, 200).

As to the instant case, the following circumstances revealed in the facts of recognition: ① the contract for construction work entered into between the contractor and the joint contractor and the ○○○○ City are indicated respectively as the counter-party to the contract; ② the joint supply and demand agreement of this case stipulate that the joint supply and demand agreement of this case is a joint execution method, and ② the members of the joint supply and demand agreement of this case are jointly and severally liable for the subcontractor and the supplier as well as the other joint contractors; the members of the joint supply and demand organization cannot transfer part of their rights and duties to a third party without the consent of the other members; the members of the joint supply and demand organization cannot withdraw from the contract by the date of completion of tender and the execution of the contract; ③ the joint supply and demand organization of this case is jointly and severally liable if any defect in the relevant construction work occurs after the dissolution of the joint supply and demand organization; ③ the joint supply and demand organization of the first three joint supply and demand organization of this case constitutes the joint supply and demand organization of the present case and the joint supply and demand organization of the present case.

Therefore, the claims of this case against ○○ City due to the execution of the instant construction works by the Plaintiff (or Young ○○C) belong to the quasi-joint ownership of the Plaintiff et al. as a member of the association. Therefore, the Defendants’ disposition of seizure of the claim for construction price, which is the property of the association, for reasons of delinquency in corporate tax, etc., one of the members of the association, is limited to the property owned by a third party, which is not the delinquent taxpayer, and the contents of the disposition can not be legally realized. Therefore, the seizure claim of this case against the Plaintiff

3. Conclusion

Therefore, the plaintiff's claim is justified, and it is so decided as per Disposition.