beta
Text
1. The assignment of claims between the Defendant and B shall be revoked. The assignment of claims between the Defendant and B shall be revoked.
Reasons
1. Basic facts
A. The director of the Seoul Regional Tax Office of the Plaintiff’s Tax Claim against B (1) conducted a tax investigation on global income tax, etc. reverted from May 14, 2009 to 2008 on D (hereinafter “D”) with respect to a corporation for which B and B were the representative director from May 14, 2009 to June 16 of the same month.
(2) The director of the Seoul Regional Tax Office notified B of the global income tax, capital gains tax, securities transaction tax, value-added tax, and the total amount of KRW 4,026,906,270 between October 209 and August 2010. D notified D of the total amount of KRW 4,114,167,980, and B and D did not pay the above notified amount by the payment deadline.
(3) On November 2009, the director of the Seoul Regional Tax Office designated B as the secondary taxpayer for the amount of KRW 3,314,139,030 out of D’s tax in arrears on the grounds that B owns 76% of D’s shares.
(4) B did not pay each tax obligation imposed as above, and as a result of the calculation by taking into account the amount partially revoked or reduced by the Tax Tribunal’s decision on January 17, 201, the amount in arrears as of September 29, 201 is KRW 8,640,335,200, as shown in the [Attachment 3] list.
B. On September 18, 2002, the assignment of claims to B against the Defendant of the instant real estate (hereinafter “each of the instant real estate”), as indicated in the separate sheet No. 2, set up a mortgage with respect to each of the instant real estate (hereinafter “C”), the obligor C Co., Ltd. (hereinafter “C”), the maximum debt amount of KRW 1 billion, the mortgagee B, or D, and each of the said collateral security was cancelled on March 9, 201.
(2) On April 28, 2011, the Defendant, the birth partner of B, created the right to collateral security (hereinafter “each of the instant collateral security”) against the obligor C, the maximum debt amount of KRW 1 billion, and the mortgagee as the Defendant on the ground of the contract to establish a contract on March 9, 2011.
(3) Thereafter, the Defendant on May 11, 201, stated “C on February 10, 2011.”