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Title
Exercise of a creditor's subrogation right following the seizure of sales claims made by a delinquent corporation
Summary
When the head of a tax office notifies of the attachment as a disposition for arrears, he/she may demand the garnishee to perform the obligation in subrogation of the obligee who is the defaulted taxpayer within the delinquent amount, and if the garnishee fails to perform the obligation, he/she may bring an action against the third obligor.
Related statutes
Article 30 of the National Tax Collection Act: Revocation and Restoration of Fraudulent Act
Cases
2015 group 122156 Collections
Plaintiff
Korea
Defendant
OO
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
September 11, 2015
Text
1. The defendant shall pay to the plaintiff 93,986,480 won with 20% interest per annum from July 18, 2015 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.
Reasons
1. Indication of claims: It shall be as shown in attached Form; and
2. Judgment without holding any pleadings (Article 208 (3) 1 of the Civil Procedure Act);