The head of a tax office may not be deemed to have a legal obligation to provide materials on arrears to the creditors of a delinquent taxpayer.

In light of the purpose of providing materials on arrears as stipulated in Article 7-2 (1) of the National Tax Collection Act and the contents of the language and text stipulating that "where a credit information agency requests materials on arrears, it may provide materials on arrears."

Article 7-2 (1) of the National Tax Collection Act

2013 Gohap639 Return of unjust enrichment

AA Saemaul Fund

Korea

June 13, 2013

July 11, 2013

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

From December 6, 2012, the defendant shall pay to the plaintiff OOO members and the amount calculated by the ratio of 5% per annum from the following day to the delivery date of a copy of the application for modification of the claim and cause of the instant case, and 20% per annum from the day to the day of full payment.

1. Basic facts

"A. On December 26, 2011, the Plaintiff leased OB 5.8% interest rate per annum, 18% interest rate per December 26, 201, and 2016 due date to December 26, 2016. On the same day, OB owned 1194 CCCT 101 and 406 (hereinafter referred to as the "multi-family housing of this case") under the court's order of priority registration of creation of the apartment of this case with No. 170764, Dec. 26, 2011, the Plaintiff paid the amount of value-added tax for 20% of the total amount of 00,000,000,0000 won per annum 20,0000,000 won per annum 20,0000,000 won per annum 20,000,0000 won per annum 20,000,0000.

C. After seizing the instant apartment on March 2, 2012, the head of the Nam Daegu District Tax Office: (a) requested the Korea Asset Management Corporation to sell the said apartment by proxy; and (b) on November 9, 2012, the instant apartment was sold to the OOE through a public sale procedure.

(d) On December 5, 2012, the Korea Asset Management Corporation distributed all the remainder of the OOOO in the amount to be distributed to the Defendant, excluding the OOOO members for disposition on default.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, and 5, the purport of the whole pleadings

2. The assertion and judgment

A. The plaintiff's assertion

KimB failed to pay the value-added tax from the second quarter of 2006, which constitutes the time when one year has elapsed from the date of national tax delinquency and the amount in arrears is at least OB won, and thus, the Defendant failed to perform its duty despite providing the credit information collection agency with data on default on KimB pursuant to Article 7-2 of the National Tax Collection Act, Article 10-2 of the Enforcement Decree of the same Act, and Article 11 of the Credit Information Management Rules, and the Plaintiff, who did not know that KimB was in arrears, acquired the first priority mortgage in the apartment of this case while lending money to KimB, but as a result, did not receive the payment due to public sale on the ground that the statutory due date of the tax claim was earlier than the date of the Plaintiff’s registration

Therefore, the Plaintiff suffered losses due to the Defendant’s nonperformance of the duty to provide information, and thus, the Defendant is obligated to pay damages equivalent to the above amount to the Plaintiff.

B. Determination

Article 7-2 (1) of the National Tax Collection Act provides that "if a credit information company under subparagraph 5 of Article 2 of the Use and Protection of Credit Information Act, a credit information collection agency under subparagraph 6 of the same Article, or any other person prescribed by Presidential Decree requests materials on personal information and amount in arrears (hereinafter referred to as "materials on arrears") concerning any of the following delinquent taxpayers, it may be provided. However, in light of the purpose of providing materials on arrears as stated in the above provision and the contents of the clause stipulating that "it is possible to provide materials on arrears if requested by a credit information agency," it is difficult to deem that the above materials on arrears is forced to be provided to the head of a tax office in relation to the creditors of the delinquent taxpayer." Meanwhile, the remaining Daegu Tax Office did not have any legal obligation to pay taxes on the grounds that the said materials on arrears was not under obligation to pay taxes on December 1, 201 to 207, which was under obligation to pay value-added tax at the end of the tax office's time limit for payment until 2010.

Therefore, before the above loan execution date, KimB had already failed to pay the value-added tax on the occasional assessment, and the plaintiff's assertion based on the premise that the director of the Nam Daegu Tax Office had a duty to provide the information to the credit information collection agency is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.