Seoul Central District Court-2017-Ban-5164083 (2018.04.04)

The effect of seizure on increased additional charges as stated in the record of claim attachment is that the defendant's obligation to pay the collection money is recognized.

The increased additional charges that occurred after the date of seizure also have the effect of seizure on the additional charges that are incurred due to the unpaid national taxes entered in the notice of seizure of claims.

Article 41 (Procedures for Attachment of Claims)

Seoul Central District Court 2018Na25495 Collections

Korea

aa

October 19, 2018

November 23, 2018

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

the Gu Office's place of service and place of service

1. Purport of claim

The defendant shall serve 7,028,740 won on the plaintiff and a copy of the complaint of this case on the plaintiff

C. It shall pay 15% interest per annum from the date of full payment to the date of full payment.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, except for the case where the second-class 17 to 3 pages 4 of the judgment of the court of first instance is used as follows. Thus, this court's judgment is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

Inasmuch as the Defendant asserted that the obligation of the non-party company to pay the remainder after the notification of the attachment of the claim was extinguished by all payment of the construction cost except for the amount of 53,026,640 won attached by the Plaintiff, the Defendant deposited the construction cost of KRW 90,259,637 on January 20, 2017 with the non-party company or Aa as the depositee on January 20, 2017; however, the third debtor cannot oppose the obligee by the repayment to the debtor after the notification of attachment was served on the third party obligor, the above argument by the Defendant is without merit.

In addition, the defendant asserts that the amount of delinquent taxes stated in the notice of attachment is limited to the above amount, since the amount of delinquent taxes is KRW 53,026,640,00,000. However, according to Articles 41 and 43 of the National Tax Collection Act, the scope of national taxes to be compensated by the attachment of claims under the National Tax Collection Act shall be limited to the corresponding national taxes notified to the debtor as the national taxes in arrears, which are the cause of the attachment. In this case, Article 41 (2) of the National Tax Collection Act provides that the scope of collection based on the attachment of claims shall be subrogated to the extent of delinquent taxes (including delinquent national taxes, additional dues, and expenses for disposition on default). Meanwhile, Article 21 (1) of the National Tax Collection Act provides that if the national taxes are not paid by the due date without the due date without the due date for determination of the person liable for taxation, the amount is naturally generated under Article 21 of the same Act, and therefore, it has the nature of interest on delinquent national taxes. Thus, the additional dues arising from the unpaid national taxes shall be included in the scope of subrogation (see this case.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

1) Prior to the amendment by Act No. 10527 of April 4, 2011, Article 21 of the former National Tax Collection Act provides for additional charges and increased additional charges pursuant to Article 22, but the amendment of the above Act provides for a lump sum of additional charges and increased additional charges, and the term "increased additional charges" and "additional charges" were unified into the term "additional charges" and "additional charges".