Whether a collection act is legitimate

If the chief of a tax office subrogated the creditor by notifying the obligor of the attachment, he shall regard that the director of the tax office acquires the right to collect the claim.

Article 41 of the National Tax Collection Act

2017 grouped 231125 Collections

Korea

○○ Unemployment Co., Ltd.

November 24, 2017

. 12, 2018

1. The defendant shall pay to the plaintiff 132,00,000 won with an annual interest rate of 15% from August 5, 2017 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. Facts of recognition;

가. 주식회사 ㅁㅁ이앤씨(이하 '소외 회사'라고 한다)는 2017. 3.경 기준 합계 221,863,620원의 부가가치세, 근로소득세 및 법인세(납부기한 2015. 9. 30.~2016. 2. 31. : 가산금 등은 별도)를 체납하였다.

B. On February 13, 2017, the director of the tax office affiliated with the Plaintiff attached the amount up to the date of the above delinquent amount (including the increased additional dues added thereto) out of the current or future sales claims against the Defendant of the non-party company based on the above delinquent national tax and additional dues amounting to KRW 244,251,260 against the non-party company. On March 14, 2017, the notice of attachment was served to the Defendant on March 14, 2017. The above notice was served to the Defendant on March 16, 2017.

C. Meanwhile, at the time of notification of the above attachment, the non-party company held a claim for waste treatment of KRW 132 million against the defendant and for on-site management service costs.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 7, Gap evidence No. 9-1 and 2, the purport of the whole pleadings

2. Determination

Where a claim is seized by the head of a tax office in accordance with the procedure for disposition on default under the National Tax Collection Act, the obligor of the seized claim cannot repay the obligation to the obligee. Meanwhile, where the head of a tax office subrogated the obligee by notifying the obligor of the attached claim pursuant to Article 41 (2) of the National Tax Collection Act, the head of a tax office shall be deemed to have acquired the right to collect the claim. Thus, when the due date comes to the due date, the obligor of the attached claim shall be liable

In light of the above legal principles, even if the Defendant repaid the above sales debt of KRW 132 million to the non-party company on March 30, 2017, which was after the date of arrival of the above attachment notification, on March 30, 2017 (Evidence A7) and thereby, cannot prevent the Plaintiff from filing the instant claim.

The defendant is obligated to pay damages for delay at the rate of 15% per annum from August 5, 2017 to the date of full payment, which is obviously after the delivery date of a copy of the complaint of this case, to the plaintiff.