The defendant is liable to pay the collection money to the plaintiff.

The Defendant is obligated to pay the Plaintiff the amount equivalent to the third obligor’s claim and delay damages against the Defendant within the amount in arrears pursuant to Article 41(2) of the National Tax Collection Act upon the instant attachment notice.

2016 Gohap 11055 Collection

Korea

○○ Co., Ltd.

December 22, 2016

February 9, 2017

1. The defendant shall pay to the plaintiff 369,915,600 won with 15% interest per annum from July 5, 2016 to the day of complete 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.

1. Facts of recognition;

A. The defendant is "Ariart in the top line at ○○○ City (hereinafter referred to as "the Riart in this case")."

is a corporation operating the business.

B. The Plaintiff has 15 tax claims against the principal trading company (hereinafter referred to as the “○○ trade”) for the tax claims of KRW 609,236,160 (including additional charges) as listed in the following table. (unit: source)

No.

Items of Taxation

Deadline for payment

Notice Tax Amount

Amount in arrears

1

Value-added Tax

October 31, 2012

179,660,920

258,547,730

2

Value-added Tax

December 31, 2012

126,387,520

192,361,790

3

Wage and salary income tax (A)

March 15, 2013

41,992,920

29,190,450

4

Wage and salary income tax (A)

August 31, 2013

2,806,350

4,001,650

5

Wage and salary income tax (A)

August 31, 2013

3,651,930

5,207,540

6

Wage and salary income tax (A)

September 30, 2013

3,482,920

4,924,680

7

Wage and salary income tax (A)

October 31, 2013

3,004,830

4,212,520

8

Wage and salary income tax (A)

November 30, 2013

3,481,930

4,839,780

9

Value-added Tax

December 31, 2013

8,236,780

11,350,240

10

Wage and salary income tax (A)

December 31, 2013

2,225,000

3,066,050

11

Value-added Tax

March 31, 2014

22,731,430

30,505,390

12

Wage and salary income tax (A)

March 31, 2014

867,360

294,750

13

Corporate Tax

April 30, 2014

136,410

140,500

14

Value-added Tax

June 30, 2014

23,078,360

19,887,110

15

Value-added Tax

October 21, 2014

32,052,020

40,705,980

Consolidateds

453,796,680

609,236,160

C. Pursuant to the expiration of April 25, 2013, 2013, ○○ Trade has a right to receive a refund of KRW 369,915,600 from the Defendant’s membership fee, among the instant L/C Contacs’ membership rights owned by the Defendant.

D. On June 2, 2015, the head of ○○ Tax Office under the Plaintiff-affiliated Tax Office sent to the Defendant a notice of attachment of claims, accompanied by the details of attached property stated below, pursuant to Article 41(1) of the National Tax Collection Act, to execute the tax claims stated in the said B, which reaches the Defendant on June 5, 2015.

The indication of property: 1. The right of mixed members and the right to use facilities held by the ○○ Trade after entering into a membership agreement with the third debtor on the management condominiums and the use of facilities.

2. Provided, That when the contract expires and the contract is terminated, a claim for refund against the deposit which the debtor receives from the garnishee; and

3. Consolidated membership number: 1401253, 73136953, 73136963

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. Determination

A. The seizure of claims under Article 41 of the National Tax Collection Act prohibits an obligee and obligor against whom a seized claim is subject to seizure from all acts of disposal, such as repayment, collection, etc., and makes it possible for an obligor to collect on behalf of a delinquent taxpayer. As such, a garnishee is not able to repay claims against a delinquent taxpayer, and only can it be performed with the State that is the collection authority (Supreme Court Decision 9Da3686 delivered on May 14, 199).

B. According to the above facts of recognition, pursuant to Article 41(2) of the National Tax Collection Act, the Defendant is obligated to pay to the Plaintiff the amount of 369,915,600 won lawfully attached the claims for refund of membership fees to the Defendant of the fishery trade within the scope of the amount in arrears and damages for delay calculated at the rate of 15% per annum under the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from July 5, 2016 following the delivery of a copy of the complaint of this case to the date of full payment, as sought by the Plaintiff.

3. Conclusion

If so, the plaintiff's claim is reasonable, and it is decided as per the disposition.

(c)