(A) The director of the tax office who seizes the claims of the defaulted taxpayer may demand the defaulted taxpayer to fulfill his obligations by subrogation of the defaulted taxpayer.

When the head of a tax office notifies of the attachment as a disposition for arrears, he/she may demand the garnishee to perform the obligation in subrogation of the obligee who is the defaulted taxpayer within the delinquent amount, and if the garnishee fails to perform the obligation, he/she may bring an action against the third obligor.

Article 41 of the National Tax Collection Act

2017 Gohap50132 Collections

Korea

OOOO

Pleadings without Oral Proceedings

May 17, 2017

1. The defendant shall pay to the plaintiff 9,263,597,420 won with 15% interest per annum from February 2, 2017 to the day of full 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. Indication of claim;

The reasons for the attached Form shall be as shown in the attached Form.

2. Applicable provisions;

Articles 208(3)1 and 257(1) of the Civil Procedure Act