The defendant shall pay 85,00,000 won to the plaintiff and 12% per annum from October 24, 2019 to the day of complete payment.

1. Basic facts

A. On July 6, 2018, the Plaintiff seized each claim for loans of KRW 55 million, which was held by B, to collect the amount in arrears of KRW 495,773,590, which was defaulted on April 18, 2019, and each claim for loans of KRW 30 million on August 28, 2018, which was held by B to the Defendant, and the Defendant was served a notice on April 24, 2019.

(c)

On June 12, 2019, July 30, 2019, and August 28, 2019, the Plaintiff sent a written request for collection to each Defendant demanding the collection. The said written request was sent to the Defendant on June 17, 2019, August 2, 2019, and September 2, 2019, respectively.

[Ground for recognition] Unsatisfy, Gap evidence Nos. 1-11, the purport of the whole pleadings

2. Determination on the cause of the claim

A. The plaintiff asserted that he/she attached B's claim and notified it to the defendant in accordance with the procedure for disposition on default. The defendant has a duty to pay the loan claim amounting to KRW 5 million on July 6, 2018 to the plaintiff as the collection right holder and the loan claim amounting to KRW 30 million on August 28, 2018.

In this regard, the defendant did not lend KRW 55 million from July 6, 2018, and the defendant did not prepare a loan certificate (Evidence No. 2) which is evidence for this, and the defendant did not pay in cash the loan amounting to KRW 30 million from August 28, 2018.

The argument is asserted.

B. Where claims are seized by the head of a tax office in accordance with the procedure for disposition on default under the Act on Collection of National Taxes, the obligor of the seized claims cannot repay the claims to the creditor. Meanwhile, where the head of a tax office subrogated the creditor by notifying the obligor of the attached claims under Article 41(2) of the National Tax Collection Act by notifying the obligor of the attached claims, the head of the tax office is obliged to obtain the right to collect the claims, and the obligor of the attached claims is obligated to perform it to the head of the tax office (see Supreme Court Decision 86DaDa2476, Apr. 12, 198). If one of the claims has been seized and collected, it shall be collected to the creditor in compulsory execution procedure.