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(영문) 광주지방법원 2007. 05. 10. 선고 2006가합1147 판결
추심금[국승]
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Summary

In the arrears of △ general construction, the third debtor council of residents' representatives, who is the third debtor, has not paid the construction price claims by the deadline for urging after seizure of the construction price claims, and the damages claim by construction defects, but the payment should be made without paying it.

Related statutes

Article 41 (Procedures for Attachment of Claims)

Text

1. The defendant shall pay to the plaintiff 300,317,200 won with 20% interest per annum from February 18, 2006 to the day of full payment.

2. The costs of lawsuit shall be borne by the defendant.

3. Paragraph 1 can be provisionally executed.

Purport of claim

The same shall apply to the order.

Reasons

1. Facts of recognition;

A. Plaintiff’s taxation claim, etc.

(1) On May 26, 2004, the head of ○○○○ Tax Office (hereinafter referred to as the “head of ○○○ Tax Office”) issued a notice of KRW 81,784,210 (hereinafter referred to as the “value-added Tax Claim”) on May 30, 204 against △△ General Construction Co., Ltd. (hereinafter referred to as “△△ Construction”), and issued a notice of KRW 83,367,270 on August 15, 2004 as to the amount of value-added tax for 1, 204 and KRW 81,784,210 on June 30, 204 (hereinafter referred to as “value-added Tax Claim”). The notice of KRW 205,367,270 on July 28, 200 and KRW 205 on May 15, 2004, respectively, shall be subject to imposition of value-added tax for 205,2015.

(2) However, △△ Construction paid 3,367,270 won in relation to the value-added tax claim on July 29, 2004 and 3,367,270 won in relation to the value-added tax claim on August 16, 2004 and paid 2,000 won in relation to the value-added tax claim on August 21, 2004 and paid 2,000 won in relation to the value-added tax claim on February 21, 2002, respectively.

(3) On July 29, 2004, the head of ○○○○○ Tax Office paid KRW 1,224,950 with respect to the value-added tax claim on July 29, 2004; KRW 3,367,270 with respect to the value-added tax claim on August 16, 2004, appropriated the principal for payment of KRW 7,219,420 with respect to the value-added tax claim on each of its principal; KRW 3,038,750 with respect to the claim on February 21, 2004, KRW 4,180,670 with respect to the principal; KRW 36,626,420 with respect to the value-added tax claim on February 3, 2005; KRW 3,3620,520 with respect to the remainder of KRW 5,675,79,7579,750 with respect to the additional dues; and

(b) Contract price claims, etc. of △ Construction;

(1) On October 15, 2002, △△ Construction entered into a contract with the Defendant for the construction cost of KRW 9,570,000,000, and for the construction period of KRW ○○○ apartment building construction project (hereinafter “instant construction”) with the Defendant on August 31, 2003, and agreed to extend the construction period on December 31, 2003 to September 15, 2004.

(2) △ Construction completed the above apartment by August 31, 2004.

(3) In the case of the construction cost of ○○○○○○○○○, which was brought against the Defendant by △ Construction, the conciliation was concluded between △△ Construction and the Defendant on October 27, 2005, and the parts related to the instant case are as follows.

(A) The Defendant’s construction cost to be paid to △△ Construction is KRW 9,670,000 (including civil petition treatment cost of KRW 100,000,000). Of them, the cash payment amount is KRW 6,759,00,000, and the substitute payment amount is KRW 2,911,00,000.

(B) △△ Construction receives KRW 50,000,000 from the Defendant, and separately receives KRW 50,000 from the Defendant’s representative Gangwon-○○○○, the Defendant’s representative, thereby withdrawing an application for provisional attachment against the mortgage claim △△△△△△△△△△△△△△△, along with obtaining a notarial deed of a promissory note for daily delivery of KRW 50,000.

2) At the same time, △△△△△△△△△△△ Construction withdraws an application for provisional seizure of the right to collateral security at ○○○ District Court 2005Kadan△△△△△△△△△△△, the Defendant shall pay KRW 50,000 to △△△ Construction, and ② The representative Kang○○○○ shall prepare and deliver to the Plaintiff a notarized promissory note in sight delivery of KRW 50,000,000. If the Defendant and the Gangwon○○ delays the payment of KRW 50,000 per annum, the damages for delay calculated at the rate of 20

(C) The defendant shall pay to △△ Construction the remaining 320,231,989 won after deducting 100,000,000 won (including promissory notes of KRW 50,00,000) in the balance of cash payments calculated as described in the following statement of calculation of cash payments from 420,231,989 won, which is 320,231,989 won, within 44 days from the date on which △△ Construction applied for provisional seizure of mortgage-backed claims under paragraph (b) above, and if the payment is delayed, it shall pay damages for delay calculated at the rate of 20% per annum

○ Statement of Calculation of Cash Payment

1. Amount of cash payment (including expenses for handling civil petitions of 60,000,000 won): 6,759,000,000 won;

2. Calculation of the amount of deduction;

(Items of Deduction) (Amount of Deduction)

(a) 1,469,714,350 won paid in advance;

(000 excluding KRW 187,400,00)

(including liquidated damages of 150,000,000 won)

(b) △△: 230,00,000 won 1,239,714,350 won;

(c) Payment of △△△ 393,776,400 won 845,937,950 won;

(d) Attachment of the ○○ Tax Office 281,123,350 won 564,814,600 won;

(e) Attachment of Kim○-○ 14,280,731 won 550,533,869 won;

(f) ○○○ Montreal attachment 15,482,152 won 535,051,717 won;

(g) Provisional attachment 35,200,000 won 49,851,717 won;

(h) The balance of the penalty for delay 79,619,728 won 420,231,989 won;

(D) Reduction of 40,000,000 won from the previous liquidated damages for delay

(D) With respect to KRW 187,400,00 paid by the Defendant to ○ Engineering, △△ Construction, and the Defendant shall conduct a three-party consultation with ○ Engineering, and settle the said amount with the Defendant’s construction cost claim (cash and substitute) and settlement of the said amount.

(e) The parts of the non-execution or defect are excluded from the Ambassador.

C. Attachment of the Plaintiff’s claim for construction price against the Defendant of △△ Construction

(1) On August 2, 2004, the Plaintiff attached the amount equivalent to the amount of national taxes in arrears among the construction cost claims against the Defendant of △△ Construction as of August 2, 2004 with the remaining principal and additional execution bonds as of August 2, 2004, and then sent the notice of attachment to the Defendant on the same day. The notice of attachment was served to the Defendant around that time.

(2) On September 1, 2004, the Plaintiff attached the amount equivalent to the amount of national taxes in arrears among the construction cost claims against the Defendant of △△ Construction as of September 1, 2004, with the remaining principal, additional charges and increased additional charges as of September 1, 2004, respectively, and issued a notice of attachment to the Defendant on the same day.

(3) On September 26, 2005, the Plaintiff attached the amount equivalent to the amount of national taxes in arrears among the construction price claims against the Defendant of △△ Construction as of September 26, 2005, with the remaining principal, additional dues and increased additional dues as of September 26, 2005, respectively, the value-added tax claim for 1, 2002, the value-added tax claim for 1, 2004, and the value-added tax claim for 2, 2004, and the remaining principal, additional dues and increased additional dues as of September 26, 2005. On the same day, the notice of attachment was served to

(4) In addition, on December 20, 2005, the Plaintiff issued a notice of attachment to the Defendant of △△ Construction on the same day, and attached the amount equivalent to the amount of national taxes in arrears among the construction cost claims against the Defendant of △△ Construction as of December 2001, 202, value-added tax claims in 2004, value-added tax claims in 2004, value-added tax claims in 250,330,870 as of December 20, 2005, respectively, and the additional charges in total, KRW 45,990,830, total amount of KRW 296,321,70 as of December 20, 205, and the notice of attachment was served to the Defendant around that day.

[Ground of recognition] Unsatisfy, Gap evidence 1 to Gap evidence 9 (including each number), the purport of the whole pleadings

2. Judgment of law

그렇다면 피고는 원고에게 ① (ⅰ) 2004년 1기 부가가치세채권의 원금 81,784,210원, (ⅱ) 잔존 가산금 1,228,570원{=2,453,520원(= 원금 81,784,210원 X 국세징수법이 정한 3%, 원 이하의 돈은 버림, 이하 같다) - 2004. 7. 29.자 변제충당금 1,224,950원} 및 (ⅲ) 중가산금 18,646,790원{= 원금 81,784,210원 X 국세징수법이 정한 1.2%(매월) X 19월(납부기한 2004. 6. 30. 다음날부터 이 사건 소제기일 2006. 2. 7. 직전인 2006. 2. 1.까지 총 개월수)} 합계 101,659,570원, ② (ⅰ) 2001년 2기 부가가치세채권의 잔존원금 80,000,000원(=83,367,270원 - 2004. 8. 16.자 변제충당금 3,367,270원), (ⅱ) 가산금 2,400,000원(= 잔존원금 80,000,000 X 국세징수법이 정한 3%) 및 (ⅲ) 중가산금 16,320,000원{= 잔존원금 80,000,00원 X 국세징수법이 정한 1.2%(매월) X 17월(납부기한 2004. 6. 30. 이후로서 변제충당일 2004. 8. 16. 다음날부터 이 사건 소제기일 2006. 2. 7. 직전인 2006. 1. 17.까지 총 개월수)} 합계 98,720,000원 ③ (ⅰ) 2002년 2기 부가가치세채권의 잔존원금 66,311,320원(= 101,291,760원 - 2004. 8. 21.자 변제충당금 중 4,180,670원 - 2005. 2. 3.자 변제충당금 중 30,799,770원), (ⅱ) 가산금 0원(= 101,291,760원 X 국세징수법이 정한 3% - 2004. 8. 21.자 변제충당금 중 3,308,750원) 및 (ⅲ) 중가산금 9,548,760원{= 97,111,090원(= 원금 101,291,760원 - 2004. 8. 21.자 납부금 중 원금에 대한 변제충당금 4,180,670원) X 국세징수법이 정한 1.2%(매월) X 5월(납부기한 2004. 8. 15. 다음날부터 변제충당일 2005. 2. 3. 직전인 2005. 1. 18.까지 총 개월 수) - 2005. 2. 3.자 납부금 중 중가산금에 대한 변제충당금 5,826,650원 + 66,311,320원(= 잔존원금 97,111,090원 - 2005. 2. 3.자 납부금 중 원금에 대한 변제충당금 30,799,770원) X 국세징수법이 정한 1.2%(매월) X 12월(2005. 2. 3.자 변제충당일 이후로서 2005. 2. 16.부터 이 사건 소제기일인 2006. 2. 6. 직전인 2006. 1. 17.까지 총 개월 수) 합계 75,860,080원, ④ (ⅰ) 2004년 2기 부가가치세채권의 원금 21,389,600원, (ⅱ) 가산금 503,070원(= 원금 21,389,600원 X 국세징수법이 정한 3% - 2005. 8. 24.자 납부금 중 가산금에 대한 변제충당금 138,610원) 및 (ⅲ) 중가산금 1,283,350원{= 원금 21,389,600원 X 국세징수법이 정한 1.2%(매월) X 7월(납부기한 2005. 6. 15. 다음날부터 이 사건 소제기일 2006. 2. 6. 직전인 2006. 1. 17.까지 총 개월 수) - 2005. 8. 24.자 납부금 중 중가산금에 대한 변제충당금 513,340원} 합계 23,176,020원, ⑤ (ⅰ) 법인세채권의 원금 845,740원, (ⅱ) 가산금 25,370원(= 원금 845,740원 X 국세징수법이 정한 3%) 및 (ⅲ) 중가산금 30,420원{= 원금 845,740원 X 국세징수법이 정한 1.2%(매월) X 3월(납부기한인 2005. 10. 31. 다음날부터 이 사건 소제기일인 2006. 2. 6. 직전인 2006. 2. 1.까지 총 개월수)} 합계 901,530원의 총 합계 300,317,200원 및 이에 대하여 이 사건 소장부본 다음날인 2006. 2. 18.부터 갚는 날까지 소송촉진등에관한특례법이 정한 연 20%)의 비율로 계산한 지연손해금을 지급할 의무가 있다.

3. Judgment on the defendant's assertion

A. Claim on the deduction of the subcontract price for ○ Engineering

Since the Defendant alleged that 187,40,000 won should be deducted from the claim amount in this case on behalf of △△ Construction, the Defendant paid 187,40,000 won for subcontracted construction works for ○○ Engineering, which is the subcontractor of the instant construction on behalf of △△ Construction, and accordingly, the Defendant paid △△△ Construction on April 9, 2004 the above amount of construction work after consultation with △△△△ Construction Co., Ltd., which was agreed with △△△△ Construction Co., Ltd., with △△△△ Construction Co., Ltd., 15,000,000 on May 21, 2004; △△△△ Construction Co., Ltd., 15,000,000,000 won on September 20, 2004; △△△△ Construction Co., Ltd., Ltd., 2005; △△△△△ Construction Co., Ltd., 2001.

(b) Claim to deduct damages due to defects and unconstructions;

In addition, the defendant is liable to compensate the defendant for the damages incurred due to defects and non-construction parts in the construction of this case, and the defendant asserts that the damages should be deducted from the claim amount of this case, since ○○ District Court 2006Gahap977 was filed against the construction of △△△△△△, it is not sufficient to recognize that the entries of No. 2 and No. 2 alone in the construction of this case contain defects and non-construction parts in the construction of this case and that the defendant suffered damages due to such defects and non-construction parts, and there is no other evidence to acknowledge this differently, and the above assertion also has no reason

4. Conclusion

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

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