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(영문) 전부명령에 대한 국세우선 여부
조세심판원 질의회신 | 2008-12-12 | 징세과-6145 | 기타
Document Number

Disciplinary Tax Division-6145 ( December 12, 2008)

Items of Taxation

national discipline;

Journal

When an assignment order valid before seizure is served on a third party debtor, the head of a tax office shall not become subject to seizure due to the extinguishment of the seizure claim.

Congress RESALS

In the case of E-Question, the time for reference to the written question question (Written 1 Team-1297, September 18, 2006) shall be the subject of question.

Related statutes

Article 42 of the National Tax Collection Act (Effect of Attachment of Claims)

Main text

1. A summary of the contents of inquiry;

A. Factual relations

- the question is due to the court's attachment and assignment order and the notice of the attachment of claims by the chief of the tax office on the construction cost to be paid by the ○○ Office of Education;

- A claim attachment and assignment order of the court: Service on October 18, 2008, and confirmation on November 1, 2008

- Notice of attachment of claims by the Director of the Tax Office: Acceptance on December 3, 2008

(b) Contents of questioning;

Whether it is reasonable to preferentially pay to the holder of an assignment order in case where a notice of attachment of claim is given by the director of a tax office after the court's attachment and assignment order becomes final.

2. Materials on the contents of questioning;

(a) related tax laws and regulations (law, Enforcement Decree, Enforcement Rule);

○ 【Effect of Attachment of Claim】

Attachment of claims shall enter into force upon delivery of the notification of attachment to the obligor.

○ General Rule 42-06 of the National Tax Collection Act and assignment order and bond seizure

(1) When a service (the notification procedures under Article 227(2) and (3) of the Civil Execution Act) of a seizure order issued by the court and an assignment order valid simultaneously with or following a seizure before the seizure is made to a garnishee, the transfer of the claims to the execution creditor in lieu of the payment for the seizure claim is prohibited due to the extinguishment of the claims (the opening of February 19, 2004).

(2) If a notice of attachment of claims is served on a third obligor, the assignment order to the third obligor related to such claims shall not affect the attachment of claims by the director of the tax office (it is newly established February 5, 198).

(b) Relevant established rules (general rules, interpretation cases, review, and adjudication).

○ Document 1 Team-1297, 2006.18

【Reasoning】

- "A" construction in default of national taxes has been awarded a contract for a construction project at the time of "B" and "C", the creditor of "A", the contractor of the construction project, is determined by "B" as the third debtor and, after five months after the determination, should pay to "C" when the tax office seizes claims.

- The relevant tax department shall take precedence over the national tax, and shall take precedence over the final and conclusive order, even if no all legal measures have been taken, until the entire order for construction work is finalized.

【Correspondence】

If an assignment order issued simultaneously with or subsequent to the court prior to the seizure is served on the garnishee, the claims are transferred to the execution creditor instead of the payment for the seizure, so it cannot become subject to the seizure due to the extinguishment of claims, or if the notice of the attachment of claims by the director of the tax office is served on the third obligor, the subsequent assignment order to the third obligor related to such claims shall not affect the attachment by the director of the tax office.

○ Disciplinary Tax 46101-233, 1996 July 15, 1996

When another creditor has made a seizure, provisional seizure or demand for distribution with respect to the monetary claim before the assignment order is served on the garnishee, the assignment order shall not be effective, and the disposition for arrears shall not be affected by the execution thereof due to the provisional seizure or provisional disposition by court, and national tax, additional dues, disposition fee for arrears shall be collected in preference to other claims.

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