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Title
Collection of seized claims for personal loans in arrears;
Summary
Since the amount of delinquent taxes is seized for a loan claim due to an individual's default, and the notice of delinquent taxes and the notice of collection are sent and received, the debtor is liable to pay the amount of delinquent taxes and delay damages for the amount of delinquent taxes for the collection of delinquent local taxes.
Related statutes
Article 41 (Procedures for Attachment of Claims)
Cases
2014 Ghana 235404 Action for the payment of seized Claim
Plaintiff
Korea
Defendant
Section AA
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
January 21, 2015
Text
1. The Defendant shall pay to the Plaintiff 00 UO as well as 5% interest per annum from May 1, 2013 to November 13, 2014, and 20% interest per annum from the next day to the day of full 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.
Reasons
1. Indication of claims: It shall be as shown in attached Form; and
2. Judgment without holding any pleadings: Articles 208 (3) 1 and 257 of the Civil Procedure Act.
[Attachment]
Cheongwon of the Gu
1. The Plaintiff’s national tax claim against Nonparty 2B
The director of the Yeongdeungpo District Tax Office, an affiliated agency of the Plaintiff, has 00 national tax claims against the non-party in arrears B (hereinafter referred to as the "non-party in arrears"), including the securities transaction tax at the payment deadline on July 1, 2013, as set forth in the table 1.
[Attachment 1] The details of the arrears of ParkB as of the filing date of the lawsuit
(unit: Won)
Items of Taxation
Reversion
Date of Notice
Deadline for payment
Consolidateds
This tax
Additional Dues
guidance.
OOO
OOO
OOO
Securities Transaction Tax
2013
July 1, 2013
July 31, 2013
OOO
OOO
OOO
Earned income tax
2013
July 1, 2013
July 31, 2013
OOO
OOO
OOO
Transfer Income Tax
2013
September 1, 2013
September 15, 2013
OOO
OOO
OOO
Earned income tax
2013
August 1, 2013
August 31, 2013
OOO
OOO
OOO
Transfer Income Tax
209
December 1, 2013
December 31, 2013
OOO
OOO
OOO
Value-added Tax
2013
March 1, 2014
March 31, 2014
OOO
OOO
OOO
Transfer Income Tax
2012
March 1, 2014
March 31, 2014
OOO
OOO
OOO
Earned income tax
2013
April 1, 2014
April 30, 2014
OOO
OOO
OOO
Earned income tax
2013
May 1, 2014
May 31, 2014
OOO
OOO
OOO
Earned income tax
2013
July 1, 2014
July 31, 2014
OOO
OOO
OOO
2. Claims of the defaulted taxpayer against the defendant;
On October 15, 2012, the delinquent taxpayer was unable to fully pay 60,000,000 won to the Defendant without interest, even though the due date was set on April 30, 2013.
3. To seize and collect loans owed by a delinquent taxpayer to the defendant;
On July 24, 2014, the director of the Yeongdeungpo District Tax Office under his/her control sent a notice of attachment to the defendant pursuant to Article 41 of the National Tax Collection Act. Since the notice of attachment reaches the defendant on July 28, 2014, the plaintiff has the authority to collect the delinquent's claims against the defendant pursuant to Article 41 (2) of the National Tax Collection Act.
The plaintiff notified the defendant to pay the price on August 27, 2014, but the defendant does not pay the price until the date of filing the lawsuit.
4. Conclusion
As above, although the Defendant had the obligation to receive a notice of attachment claim from the Plaintiff on July 28, 2014 and pay the price for the seized claim to the Plaintiff, the Plaintiff did not pay for the seized claim at all up to now, and the Plaintiff has filed a lawsuit to the Defendant that it is inevitable for the Plaintiff to receive payment for the seized claim.