Title
Action for Claim for Payment of Attached Claim
Summary
The garnishee may demand performance of an obligation by subrogation of the obligee who is the defaulted taxpayer, and if the garnishee fails to perform the obligation, the garnishee may file a lawsuit against the defendant.
Cases
2018 Ghana 101701
Plaintiff
Korea
Defendant
AA
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
May 24, 2018
Text
1. The defendant shall pay to the plaintiff 00,000,000 won with 15% interest per annum from March 20, 2018 to the day of complete payment.
2. The costs of the lawsuit are assessed against the defendant.
3. Paragraph 1 can be provisionally executed.
Purport of claim
As set forth in the text.
Reasons
1. Indication of the claim;
The reasons for the attached Form shall be as shown in the attached Form.
2. Judgment without any pleadings (Article 208(3)(1) of the Civil Procedure Act)
Grounds of Claim
1. Basic facts
A. The Plaintiff’s national tax claim against Nonparty BB
As of the filing date of the instant lawsuit, the Plaintiff has a national tax claim of KRW 62,682,760 for Non-Party BB (*************)*, XX-Gu 20,401 ( XX 20, 401) and hereinafter referred to as the “taxpayer in arrears”) as of the filing date of the instant lawsuit. The Plaintiff has a national tax claim of KRW 62,682,760, such as global income tax, like Table 1. (A evidence 1 is not delinquent).
Table 1> The details of arrears as of the date of filing the lawsuit
(unit: Won)
Sub-Items :
E =
Deadline for payment
Notice Tax Amount
Amount of delinquent tax
Global Income Tax
2010
2013.028
00,000,000
00,000,000
(b) Claims of the defaulted taxpayer against the defendant;
On December 28, 2015, the delinquent taxpayer lent 00 million won to the defendant on January 15, 2016 (hereinafter referred to as the "loan Claim") on the date of maturity for payment of 00 million won to the defendant, which is described in the judgment of Suwon District Court 2016da11438 against the defendant by the delinquent taxpayer (Evidence No. 2 of the judgment of evidence No. 2 of this case).
(c) Seizure and notification of claims under the National Tax Collection Act;
In accordance with Article 41 of the National Tax Collection Act on April 5, 2017, the director of the Songpa District Tax Office under the Plaintiff attached the amount of money up to the delinquent amount out of the amount of the loan to the Defendant of the delinquent taxpayer under the obligation to pay the national tax. On April 7, 2015, the notice of attachment was served on the Defendant (A notice of attachment of claim No. 3 (A), A’s certificate of delivery of postal items No. 4, A’s certificate, the copy of the corporate register of the Defendant, and the basic matters of the Defendant’s entrepreneur No. 6).
D. Defendant’s non-performance of collection
On April 24, 2017, the director of the tax office requested the defendant to pay the amount equivalent to the amount in arrears on the basis of the above seizure, and the notice of collection was served on the defendant on the following day, and on November 28, 2017, the defendant does not comply with the second notice of collection (A request for collection and delivery of postal items, A's notice of collection and delivery of postal items).
2. The defendant's obligation to pay the collection money to the plaintiff
When the head of a tax office notifies of the attachment as a result of the disposition on default pursuant to Article 41 (2) of the National Tax Collection Act and Article 45 of the Enforcement Decree of the same Act, he/she may request the third obligor to perform the obligation in subrogation of the obligee who is the delinquent within the scope of the delinquent amount. If the third obligor fails to perform his/her obligation,
Therefore, the defendant is obligated to pay to the plaintiff 62,682,760 won which is the delinquent amount as of the date of the lawsuit of this case among the loan claims of this case and damages for delay at the rate of 15% per annum under the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from the day after the copy of the complaint of this case is served to the day of full payment
3. Conclusion
As above, the defendant is obligated to pay the above amount to the plaintiff, so the claim of this case has been filed to seek the performance thereof.