When the head of a tax office makes a notification of seizure and collection with respect to the transaction price as delinquent disposition, the garnishee shall comply with such collection.

If the director of the tax office notifies of the attachment as a disposition for arrears, he/she may request the third obligor to discharge his/her obligation in subrogation of creditors who are the defaulted taxpayer.

2014 Gohap105074 Collection

Korea

NewA

October 7, 2014

November 6, 2014

1. The defendant shall pay to the plaintiff 20% interest per annum from June 26, 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.

Since there is no dispute between the parties as to the facts stated in the grounds for the attachment, the defendant who received the notification of the attachment based on the disposition on default shall pay damages for delay at the rate of 20% per annum under the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from June 26, 2014 to the day of complete payment, which is the amount equivalent to the arrears of the above company, to the plaintiff subrogated to the non-party BB valves Co., Ltd. which is the delinquent taxpayer.

Therefore, the plaintiff's claim shall be accepted for all reasons and it is decided as per Disposition.

Cheongwon of the Gu

1. Basic facts

A. Default on national taxes by Nonparty BB valve Co.

BB valves Co., Ltd. (hereinafter referred to as “B valves”) did not pay the value-added tax and wage and salary income tax (including additional OOO) of the total OOO members as follows as of May 14, 2014 (see Evidence A, No. 1, Value-Added Tax, Employment Income Tax Decision Resolution, and Evidence A No. 2).

on May 14, 2014, the amount of national taxes in arrears as of May 14, 2014 – omitted.

(b)the occurrence of a transaction price claim against the Defendant of the BB valve;

The defendant operates a personal company called "CCC", and the BB valve sells goods, etc. to CCC, and there was a transaction price claim against the defendant of BB valve (CCC).

(c) Disposition on default (registration, seizure and notification);

In accordance with Article 41 of the National Tax Collection Act, the head of the OOO tax office under the Plaintiff shall collect the above national tax from BB valves in default of the above national tax, on May 21, 2013, by designating the Defendant as the third debtor, notified the Defendant of the attachment of claims regarding the transaction price unpaid to BB valves and the amount payable in the future, and on May 24, 2013, the attachment notification was served on the Defendant (see the notice of attachment of the evidence No. 3, e.g., the mail delivery certificate No. 3).

After all, as the national tax in arrears in the BB valve occurs, the head of the OO and the head of the OOO under the Plaintiff’s control of the Plaintiff attached the transaction payment claim against the Defendant of the BB valve on March 6, 2014 and notified the Defendant of attachment on March 10, 2014, and the attachment notification was served on March 10, 2014 (see the attachment notification of the evidence No. 4-1 claims and the postal delivery certificate No. 4-2 of the evidence No. 4).

D. Plaintiff’s demand for collection of claims against Defendant and disuse of collection by Defendant

As of March 2014 after the notification of seizure of the Plaintiff’s claim, as of March 2014, the Defendant’s transaction payment claims that BB valves hold against the Defendant are OOO (see the written request and reply for inquiries about the balance of the account payable for evidence No. 5) and the details thereof are as shown in Table 2 (List of List of List of Tax Invoices No. 6).

Details of the transaction price claim against the Defendant of B valves B – omitted.

On April 21, 2014, the Plaintiff demanded the Defendant to pay the amount equivalent to the amount in arrears, by April 25, 2014, based on the seizure of the above bonds (see, e.g., a one-performance peremptory notice of the evidence No. 7, and a two-delivery certificate of the evidence No. 7). However, the Defendant did not comply with this.

2. The defendant's obligation to pay the collection money to the plaintiff

When the head of a tax office notifies of seizure as a disposition for arrears, he/she may request the third debtor to perform his/her obligation on behalf of the creditor who is the delinquent taxpayer within the scope of the delinquent amount, and when the third debtor fails to perform his/her obligation, he/she may file a lawsuit with the third debtor (see Article 41(1) of the National Tax Collection Act and Article 45(2)

Therefore, the defendant is obligated to pay to the plaintiff the amount of the above transaction at the rate of 20% per annum from the day following the day of service of the complaint of this case to the day of full payment.