The head of a tax office who has notified of attachment of claims may collect the attachment claims in subrogation of creditors who are the defaulted taxpayer within the amount in arrears.

(Judgment without Oral Proceedings) The head of a tax office may request the third party obligor to discharge his obligation on behalf of the obligee who is the defaulted taxpayer within the extent of the amount in arrears when he notifies the attachment of claims.

Article 41 (Procedures for Attachment of Claims)

2015 grouped 60121 Collection

Korea

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Pleadings without Oral Proceedings

November 17, 2015

1. The Defendant shall pay to the Plaintiff 51,918,400 won with 20% interest per annum from September 24, 2015 to September 30, 2015, and 15% interest per annum from the next day to the day of full payment.

2. The plaintiff's remaining claims are dismissed.

3. The costs of lawsuit shall be borne by the defendant.

4. Paragraph 1 can be provisionally executed.

Cheong-gu Office

The defendant shall pay to the plaintiff 51,918,400 won with 20% interest per annum from the day following the day of service of a copy of the complaint of this case to the day of complete payment.

1. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Judgment without holding any pleadings;

Articles 208(3)1 and 257 of the Civil Procedure Act