Time of entry into force of the notice of attachment

It is recognized that the notice of attachment was served on the Defendant prior to the agreement on the payment of the remaining amount of real estate sale, and since the seizure of the Plaintiff’s claim becomes effective from that time, the Defendant cannot oppose the Plaintiff as the seizure authority on the ground of subsequent agreement

2012 Gohap10707 Collections

Korea

YellowAAA

March 21, 2013

April 11, 2013

1. The defendant shall pay to the plaintiff 000 won with 5% interest per annum from October 23, 2012 to November 2, 2012, and 20% interest per annum from the next day to the day of full payment.

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

3. Paragraph 1 can be provisionally executed.

The same shall apply to the order.

1. Facts of recognition;

A. Nonparty BB, on December 6, 201, paid KRW 000 of value-added tax by December 31, 201 from the head of the office of net tax office on December 6, 2011 until December 31, 2011, but did not pay it after receiving an interim prepayment/pre-determined notice, and the total amount of three value-added tax was 000 won as follows, and the amount of delinquent tax, including additional tax, reaches KRW 000.

B. On February 5, 2012, the Defendant purchased real estate, including 1,237 square meters, from the said company, including OO 000 miscellaneous land owned by the said company, and KRW 000,000 in total of down payment and intermediate payment of KRW 000,000, when purchasing real estate from the said company

(2) The remainder 000 won shall be paid upon the offering of a loan to the said real estate as security by July 5, 2012.

On February 10, 2012, the Defendant agreed to pay KRW 2,763,471,830 as contract deposit and intermediate payment to the said company by July 4, 2012 after completing the registration of transfer of ownership by receipt No. 6252 of the Gwangju District Court’s Mayangyang Branch Office of the Gwangju District Court on February 10, 2012. The Defendant paid KRW 2,763,471,830 as contract deposit and intermediate payment to the said company, and the remaining sales proceeds thereafter are KRW 000 (hereinafter “the sales proceeds of this case”).

C. On July 3, 2012, the Plaintiff seized “the amount equivalent to the national tax amount in arrears and the increased amount to be added in the future” among the instant sales balance claims owed by the company against the Defendant based on the National Tax Collection Act.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 7 (including each number), the purport of the whole pleadings

2. Determination

According to the above facts, the defendant is obligated to pay 000 won, which is the amount equivalent to the delinquent amount, from October 23, 2012 to November 2, 2012, which is the date of the filing of the lawsuit of this case, and 5% per annum as stipulated in the Civil Act, and 20% per annum as stipulated in the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the next day to the date of complete payment, as requested by the plaintiff, to the plaintiff who subrogated B, a delinquent taxpayer, pursuant to Article 41 (2) of the National Tax Collection Act. Accordingly, the defendant is obligated to pay damages for delay calculated at the rate of 20% per annum as stipulated in the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from the next day to the date of complete payment. Accordingly, the defendant's assertion that the above company and the remaining amount of the purchase of this case are part of the above real estate, and its obligation to pay money from the date of the transfer of ownership to June 30, 2013 is nonexistent.

3. Conclusion

Therefore, the plaintiff's claim is reasonable, and it is decided as per Disposition.