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(영문) 서울북부지방법원 2017.11.30 2015가합23363
추심금
Text

1. The Defendant’s KRW 1,181,424,00 for the Plaintiff and KRW 20% per annum from June 11, 2015 to September 30, 2015.

Reasons

1. Basic facts

A. The Plaintiff had a taxation claim of KRW 15,786,601,140, around April 10, 2010, against ABAD Co., Ltd. (hereinafter “ABD”) and ABD Co., Ltd. (hereinafter “ABD”) in arrears with national taxes as shown in the attached Form.

B. Around April 2010, over 2010, over 1,181,424,000 won in short-term loans and investment deposits and KRW 1,181,424,00 in total.

C. On April 16, 2010 and April 20, 2010, the Plaintiff seized each of the short-term loans and investment deposit claims against the Defendant of the Do Support Center (hereinafter “instant seizure”), pursuant to Article 41(1) of the National Tax Collection Act (hereinafter “instant seizure”), and on April 19, 2010, and April 20, 2010, the notice of the above seizure was served on the Defendant.

Article 41 (Procedures for Attachment of Claims) (1) When the head of a tax office attaches claims, he/she shall notify it to the obligor of the relevant claim (hereinafter referred to as "third obligor").

(2) Upon notification as referred to in paragraph (1), the director of the tax office shall subrogate the obligee who is the defaulted taxpayer within the limit of the delinquent amount.

Relevant provisions of the law [founded grounds for recognition] unsatisfy, Gap evidence 2 through 6, the purport of the whole pleadings

2. The Defendant is obligated to pay 20% per annum under the main sentence of Article 3(1) of the former Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings (amended by Presidential Decree No. 26553, Sept. 25, 2015) to the Plaintiff, an execution creditor who subrogated A support and CON pursuant to Article 41(2) of the National Tax Collection Act, and to pay damages for delay at the rate of 15% per annum under the former Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings (amended by Presidential Decree No. 26553, Sep. 25, 2015) from June 11, 2015 to September 30, 2015, as sought by the Plaintiff.

3. The defendant.

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