1. The Defendant shall pay to the Plaintiff KRW 1,880,395,790 as well as 15% per annum from March 31, 2017 to the date of full payment.

1. Basic facts

A. The Plaintiff has a taxation claim of KRW 1,895,050,280 in total, including value-added tax and corporate tax, from 2013 to 201.

B. Of short-term loans that B holds against the Defendant from April 9, 2014 to September 21, 2015, the remaining claims as of September 19, 2016 are KRW 2,760,043,987.

(hereinafter “instant loan”). C.

Plaintiff

On September 19, 2016, the director of the Central Tax Office attached the loan claims in this case against the defendant in this case for the execution of national tax claims in arrears by B, and the above attachment notification was issued to the defendant who is the garnishee on September 23, 2016.

After that, on May 23, 2018, the director of the Central Tax Office attached the above loan claims again, and at that time the above notification of seizure was issued to the defendant who is the third debtor.

[Ground of recognition] Facts without dispute, Gap's statements in Gap's 2 to 5, 10 to 12, and the purport of the whole pleadings

2. Where a claim is seized by a State in accordance with the procedure for disposition on default under the National Tax Collection Act to determine the cause of the claim, the obligor of the seized claim cannot pay the obligee the obligation. Meanwhile, where the State notifies the obligor of the seized claim pursuant to Article 41(2) of the same Act and thus, the obligee subrogated to the obligee by notifying the obligor of the seized claim, the State shall be deemed to have acquired the right to collect the claim. Therefore, when the due date has come to the due date, the obligor of the seized claim

(See Supreme Court Decisions 86Meu2476 Decided April 12, 198, and 2004Da24960 Decided December 21, 2006, etc.). According to the above facts, barring any special circumstance, the Defendant shall pay to the Plaintiff, who became the collecting authority under Article 41 of the National Tax Collection Act, the amount of KRW 1,880,395,790, which is within the amount of delinquent local taxes under B’s loan 2,760,043,978, and the amount of KRW 1,880,395,790, which is the day following the delivery date of a copy of the complaint of this case, as sought by the Plaintiff.