1. As to KRW 550,678,230 and KRW 522,743,130 among the Plaintiff, the Defendant shall pay to the Plaintiff KRW 550,678,230 from February 6, 2014, and KRW 27,935,100.

1. Basic facts

A. HHT Co., Ltd. (hereinafter “HHT”), as an investor to the Defendant, held shares issued by the Defendant corresponding to its equity shares.

B. On June 28, 2012, the Defendant was dissolved and the liquidation procedure was completed on June 28, 2012. The Defendant’s general meeting of shareholders determined the distribution value of residual assets for light rock acid as KRW 2,499,004,852, and the distribution value of residual assets is KRW 1,974,689,784 if the Defendant deducts the obligation to return lease deposit against the Defendant of light rock acid.

C. As of February 3, 2014, Gyeongsan was delinquent in national taxes of KRW 522,743,130 against the Plaintiff as of February 3, 2014, and the Plaintiff seized shares against the Defendant of Gyeongsan on the grounds of the aforementioned taxation claims. As such, the Plaintiff notified that KRW 522,743,130 out of the amount of residual assets distributed to Gyeongsan should be paid by February 5, 2014, and the notification was served on the Defendant on February 4, 2014.

Meanwhile, as of August 3, 2015, the amount of delinquent local taxes against the Defendant of Gyeongsan was KRW 550,678,230, including the principal tax and the additional tax. As of August 3, 2015, the Plaintiff demanded that the Defendant pay KRW 550,678,230 upon the application for modification of the purport of the claim made on August 18, 2015. The duplicate of the application for modification of the purport of the claim was served on the Defendant on August 19, 2015.

[Reasons for Recognition] Facts without dispute, Gap 1, 2 evidence, Gap 3-1 to 14, Gap 4-8 evidence, the purport of the whole pleadings

2. Determination as to the cause of claim

A. The attachment of claims under Article 41 of the National Tax Collection Act prohibits all acts of disposal, such as repayment, collection, etc., to the creditor and debtor of the seized claims, and makes collection on behalf of the defaulted taxpayer. Thus, the garnishee cannot repay the attached claims to the defaulted taxpayer, and only can it be performed to the country that is the collection authority.

B. (See, e.g., Supreme Court Decision 99Da3686, May 14, 199).