In order to preserve a tax claim, the delinquent taxpayer's claim may be subrogated.

Where a delinquent taxpayer is entitled to seek the transfer of a claim against him/her but fails to seek such transfer, he/she may exercise a claim by subrogation within the limit of a taxation claim in order to preserve a taxation claim against him/her.

§ 404. Creditor's right of subrogation

2015Gahap22940 Action by subrogation for assignment of claims

Korea

OO

October 14, 2015

November 11, 2015

1. The defendant transfers 200 won to AA (resident registration number**************, OO to 5BBBBBBB) from among the claims listed in the separate sheet against the defendant's OO, and notifies O at the time of O.

2. The plaintiff's remaining claims are dismissed.

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

Cheong-gu Office

The defendant transferred to AA (resident registration number********************) the claims listed in the separate list against the defendant's OO, and notified at O's time.

1. Facts of recognition;

A. As indicated in attached Form 2 with respect to AA, the director of the tax office under the Plaintiff’s control determined and notified KRW 100 in total value-added tax and global income tax from September 8, 2009 to February 1, 2012, and the director of the tax office under the Plaintiff’s control determined and notified KRW 100 in capital gains tax on February 3, 2014 (hereinafter collectively referred to as “instant tax claim”), and as of October 12, 2015, the instant tax claim (including additional dues) as of October 12, 2015 became a total of 20 won as stated in attached Form 3.

B. AA is in the state of having no specific property at the time of the closing of the instant argument.

C. AA operates a bBB club in the name of the Defendant, who is the title holder of the 2nd and third floor of the building listed in the separate sheet, with the trade name of the 2nd and third floor of the building in the name of the Defendant, and the 300 won of the business compensation in the future of the Defendant, who is the title holder of the 2nd and third floor of the building in the separate sheet, was registered as the 2nd and third floor of the building in the separate sheet. As the real estate listed in the separate sheet is incorporated into the cross-section of the bnd railroad, the OO set up the 300 won of the business compensation in the name of the 2nd and third floor,

[Reasons for Recognition] Presumption

2. Determination

The claim for business compensation of this case shall belong to AA, who is the actual operator of the above age club. It can be known that the defendant gains the profit of holding the above business compensation claim without any legal ground, and thereby causes damage equivalent to the amount of the claim. As long as AA is able to seek the transfer of the above claim that he/she acquired against the defendant, but the plaintiff, who is the creditor of AA, can exercise the above claim on behalf of the defendant of AA in order to preserve his/her own tax claim.

Therefore, among the claims listed in the separate sheet against the defendant's OO, the defendant is obligated to transfer the total of KRW 200 (the additional dues after the date of the closing of argument in this case cannot be clearly specified as a future claim, and it is reasonable to exclude them from those subject to transfer) to AA and notify it at OO (the plaintiff's partial acceptance of the claim).