The right of subrogation of the obligee where the defaulted taxpayer has been repaid on behalf of the third party

If the defendant, who is a delinquent taxpayer, has the right to demand repayment from a third party, in lieu of a third party's debt in excess of his/her obligation, and if the defendant fails to demand repayment, the taxation right holder may demand repayment from a third party in subrogation of the delinquent taxpayer.

Daegu District Court Decision 2016Gahap206373

Korea

00

March 29, 2016

April 21, 2016

1. The defendant shall pay to the plaintiff 896,028,580 won with 15% interest per annum from November 12, 2015 to the day of full 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. Basic facts

A. On February 11, 2008, Nonparty AA entered into a sales contract with Nonparty CCC (hereinafter “instant sales contract”) with the content that ① 00,00-Gu 00-4, 560-4, 00-5, 00, 000-5, 740 square meters, ③ 00-Gu 00, 00-5, 560-15 land for Daegu-si 00, 00-5, 48 square meters of land for 48 square meters and its ground buildings (hereinafter “each of the instant real property”), and filed a return on May 31, 2009, on the tax base and tax amount arising from the said sales contract.

B. As to the instant sales contract, the head of the tax office under the Plaintiff’s umbrella notified Nonparty A of KRW 307,00,000 of the transfer income tax by the due date on August 31, 2009, but Nonparty A did not pay the said amount. Since the audit of the Board of Audit and Inspection confirmed that the said transfer income tax base, etc. was under-reported, the head of the tax office 00 notified Nonparty A of the addition of KRW 164,023,310 as the due date for payment on June 30, 201, and Nonparty AA did not pay the Plaintiff’s tax claim against Nonparty A as well as the Plaintiff’s tax claim against Nonparty A based on KRW 896,028,580 as of October 2, 2015.

C. At the time of the conclusion of the instant sales contract, it is recognized that the establishment registration of a neighboring mortgage established on November 12, 2003 by Nonparty BB, the spouse of Nonparty AA, the debtor, the National Agricultural Cooperative Federation, and the creditor, the maximum debt amount of which are KRW 1,970,000,00 for each of the instant real estate, was established on November 12, 2003; ② on February 10, 2006, the establishment registration of a neighboring mortgage established on February 10, 200 with the debtor, the creditor, the creditor, the maximum debt amount of KRW 1,320,000 for the Defendant, the creditor, the creditor, and the maximum debt amount of KRW 151,60,00 for the Daegu Metropolitan City as the creditor, the maximum debt amount of KRW 151,60,00 for each of the instant real estate.

D. On June 22, 2007, Nonparty AA agreed with the CCC to substitute a down payment of the amount borrowed from Nonparty CCC on June 22, 2007, and instead of paying the remainder of KRW 3,500,000,000, Nonparty AA paid the remainder of KRW 1,970,000,000 for collateral security obligation of Nonparty BB’s National Agricultural Cooperative Federation of the instant real estate, which was established on each of the instant real estate, as well as the Defendant’s collateral obligation of KRW 1,320,00,00 for collateral security obligation of KRW 1,320,000 for the Defendant’s 00 for mortgage security obligation of KRW 151,60,00 for the Defendant’s Daegu Metropolitan City 00 for the Defendant’s Daegu City.

E. Nonparty AA does not own any other property except a claim for reimbursement against the Defendant, etc.

Grounds for Recognition

Facts without dispute

2. Determination

According to the above facts, the defendant is obligated to claim reimbursement of the amount equivalent to KRW 1,471,60,000 that AA paid on behalf of the defendant and the amount equivalent to interest accrued thereon. Since the non-party A is obligated to pay to the plaintiff the amount equivalent to the amount of delinquent taxes and the amount of interest accrued therefrom, the plaintiff, as the creditor of the non-party AA, may seek reimbursement of the performance by subrogation of the defendant. Thus, the defendant is obligated to pay to the plaintiff the amount equivalent to KRW 896,028,580, and the damages for delay calculated at the rate of 15% per annum as stipulated in the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from November 12, 2015 to the date of delivery of the copy of the complaint of this case which the plaintiff seeks after the day following the filing date of this case.

3. Conclusion

If so, the plaintiff's claim shall be accepted on the grounds of its reasoning, and it is so decided as per Disposition.