The plaintiff is obligated to pay the amount subrogated to the plaintiff who exercises the right of collection against the defendant in subrogation of the delinquent taxpayer.

Unless there are special circumstances, the plaintiff is obligated to pay the amount of subrogation and delay damages to the plaintiff who exercises the right of collection against the defendant on behalf of the delinquent taxpayer

Article 41 of the National Tax Collection Act

Suwon District Court Branch 2014Kadan34098 Collection Money

Korea

(O)

June 9, 2015

June 30, 2015

1. The defendant shall pay to the plaintiff 10 million won with 20% interest per annum from December 31, 2014 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. Around September 201, 201, the Defendant’s husband, was notified that capital gains tax should be paid on or around April 201, 201 on each real estate listed in the separate sheet, which he owned by him, but did not pay it within the payment period, and did not pay national taxes as follows.

B. Around July 2004, the Defendant provided as security the land listed in paragraph (1) of the attached list owned by the OO and provided as collateral (hereinafter “instant land”) 100 million won from the OO credit cooperative (hereinafter “OO credit cooperative”). As the OO branch registry office of the OO branch on July 1, 2004 received OO branch office of the OO branch office of the O branch office of the O branch office of the O branch office of the O branch office of the O branch office of the O branch office of the case, the registration of the establishment of the mortgage consisting of KRW 130 million, the obligor, the Defendant, and the maximum debt amount of KRW 130 million was completed.

C. On April 29, 201, 201, COO performed the secured obligation of the instant land at KRW 100,503,843.

D. On August 5, 2014, the head of the OO office attached KRW 100,000,000,000, out of the amount of subrogated by OO under the amount of national taxes paid by OO on the part of the Defendant. On the same day, the notice of attachment was served to the Defendant on August 11, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, 8, Eul evidence Nos. 3 and 4 (including provisional number), the purport of the whole pleadings

2. Determination on the cause of the claim

A. According to the above facts, barring any special circumstance, the Defendant is obligated to pay 100 million won and damages for delay calculated at the rate of 20% per annum from December 31, 2014 to the date following the delivery of a copy of the instant complaint to the date of full payment, to the Plaintiff who exercises the right to collect the Defendant by subrogation of the directors pursuant to Article 41(2) of the National Tax Collection Act.

B. Judgment on the defendant's assertion

The defendant asserts that the above OO's loan was actually received by the OO, and the defendant merely lent the name of the loan or that the OO donated the amount equivalent to the amount of subrogated payment to the defendant. However, the evidence submitted by the defendant alone is insufficient to recognize the above assertion, and there is no other evidence to acknowledge it. The defendant's argument is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition.