The third obligor is liable to pay his/her claims, as he/she attaches sales claims against the third obligor of the delinquent taxpayer.

If a third-party obligor fails to perform his/her obligation even though the State attached the sales claim against a third-party obligor, issued a notice of attachment of the claim, and notified the third-party obligor to discharge his/her obligation, the State has the authority to seek the payment of the attachment claim

Article 41 (Procedures for Attachment of Claims)

2016 grouped 5124361 Action for demanding the payment of seized claims

Korea

○ Digital Co., Ltd.

Pleadings without Oral Proceedings

August 24, 2016

1. The defendant shall pay to the plaintiff 56,45,870 won with 15% interest per annum from June 17, 2016 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. Indication of claims: It shall be as shown in attached Form; and

2. Applicable legal provisions: Article 208 (3) 1 of the Civil Procedure Act (a judgment made without holding any pleadings following the submission of a written reply);

1. Plaintiff’s national tax claim against Nonparty 1

The plaintiff has a national tax claim of KRW 57,084,450 as of the date of the institution of the lawsuit against the non-party delinquent taxpayer, such as Table 1 (*************************, ○○○○○○○, hereinafter referred to as "delinquent").

Table 1. The arrears of national taxes as of the date of filing the lawsuit by the defaulted taxpayer.

(unit: won)

Jurisdiction Form

Items of Taxation

Deadline for payment

Amount in arrears

Time of Reversion

Date of establishment of tax liability;

Written demotion

Value-added Tax

2014.09.30

10,705,940

2014. 1

2014.06.30

Written demotion

Value-added Tax

oly 25, 2014

14,362,570

2014. 2

2014.09.30

Written demotion

Value-added Tax

2015.03.15

5,825,720

2014. 2

December 31, 2014

Written demotion

Value-added Tax

2015.04.25

9,604,470

2015.1

2015.031

Written demotion

Value-added Tax

2015.09.30

9,20240

2015.1

2015.06.30

Written demotion

Value-added Tax

oly 25, 2015

3,92760

2015.2

2015.09.30

Written demotion

Business Income Tax

2016.031

27,000

November 2015

November 30, 2015

Written demotion

Business Income Tax

2016.031

68,820

December 2015

December 31, 2015

Written demotion

Business Income Tax

2016.031

104,740

August 2015

2015.08.31

Written demotion

Business Income Tax

2016.031

136,690

October 2015

oly 31, 2015

Written demotion

Earned income tax

2016.031

86,800

October 2015

oly 31, 2015

Written demotion

Earned income tax

2016.031

16,490

December 2015

December 31, 2015

Written demotion

Earned income tax

2016.031

17,560

November 2015

November 30, 2015

Written demotion

Earned income tax

2016.031

121,020

August 2015

2015.08.31

Written demotion

Earned income tax

2016.031

125,150

September 2015

2015.09.30

Written demotion

Retirement income tax;

2016.031

80,100

December 2015

December 31, 2015

Written demotion

Value-added Tax

2016.04.25

1,710,830

2016. 1

2016.031

Written demotion

Business Income Tax

2016.05.15

2,620

January 2016

2016.01.31

Written demotion

Earned income tax

2016.05.15

16,350

January 2016

2016.01.31

Total delinquent amount

56,455,870

2. Claims of the defaulted taxpayer against the defendant;

The plaintiff found that the delinquent taxpayer has the sales claim of KRW 60,000,000 against the defendant while taking a disposition on default against the delinquent taxpayer, and the defendant also acknowledges it (the plan for the installment payment of the national tax in arrears of the evidence No. 2)

3. Service of notification of seizure of claims and request for payment thereof;

On September 8, 2015, the head of ○○ Tax Office under the Plaintiff’s control issued a notice of attachment of claims to the Defendant that the Plaintiff attached his/her sales claim against the Defendant pursuant to Article 41 (Procedures for Attachment of Claims) of the National Tax Collection Act, and that on September 10, 2015, the Plaintiff requested the Defendant to pay the delinquent amount related to the attachment by September 11, 2015, and issued the notice of attachment of claims to the Defendant on September 14, 2015.

In addition, the head of ○○○ Tax Office under the Plaintiff’s control following the change in the amount of delinquent taxes after the initial seizure, sent a notice of additional sales claim on April 6, 2016 to the Defendant and the delinquent taxpayer, respectively, and requested the Defendant to pay the amount of delinquent taxes related to the seizure until April 7, 2016, and on April 7, 2016, he/she issued the notice of the attachment of the above claim to the Defendant [the document of attachment (A), document of attachment (A), No. 3-2, document of attachment (A), document of attachment (A), document of attachment (A), document No. 3-3, document of attachment (A)- additional document of attachment (3), document of document No. 4-3, document No. 3-4, additional document of attachment (3)].

4. Peremptory notice to the defendant's default of obligation and the defendant;

On March 2, 2016, the head of ○○ Tax Office under the Plaintiff’s control of the Plaintiff requested the Defendant to pay an amount equivalent to the above seized claims by March 15, 2016 pursuant to Article 45 of the Enforcement Decree of the National Tax Collection Act (a procedure under default), and the representative director of the Defendant to whom ○○○○○ received a claim for debt collection and a peremptory notice on March 7, 2016. In addition, the head of ○○ Tax Office notified the Defendant to pay the debt by April 15, 2016 after the additional seizure on April 4, 2016, and notified the Defendant to pay the debt by April 14, 2016 (a debt collection request and peremptory notice of evidence No. 4, A’s certificate No. 24, A’4’s claim for debt collection, and the delivery of additional evidence No. 4-4).

5. Conclusion

Therefore, according to the fact that the defendant is not obligated to pay the following amounts to the plaintiff as stated in the purport of the claim, the plaintiff has been inevitably brought the lawsuit of this case.