1. The Defendant shall pay to the Plaintiff KRW 1,528,868,840 as well as 15% per annum from November 23, 2016 to the date of full payment.

1. Facts of recognition;

A. As of November 14, 2016, Nonparty CBWn Co., Ltd. (hereinafter “Nonindicted Company”) failed to pay the value-added tax and corporate tax, etc. in 2015 and 2016, Nonparty C&C did not pay the national taxes equivalent to KRW 1,528,868,840 in total as follows.

Notice of the due date for the year to which a tax item belongs shall be imposed on December 31, 2015, 470, 534, 830, 830, 4444, 953, 953, 910 of the value-added tax on the amount in arrears for the year to which a tax item belongs, on June 20, 2015, 2016, value-added tax of 438,496,300, 472,698, 980, or 980 of the value-added tax on July 25, 2016:

B. Meanwhile, the Defendant was established for the purpose of carrying out the business of constructing and selling officetels and commercial buildings on the ground of each of the above 1116-3 above the Young-dong 1257-1, Young-dong 1257-3, Young-si, Suwon-si, the Suwon-si, and the non-party company provided the Defendant with PM services related to the above business and owned a claim of service cost amounting to KRW 6.8 billion (hereinafter “instant claim for service cost”).

C. On August 19, 2016, the Plaintiff (the director of the competent tax office) seized the above service charges claims, and notified the Defendant of the attachment on August 24, 2016, as the non-party company did not pay taxes as above.

After October 7, 2016, the Plaintiff urged the Defendant to pay the above service costs within the limit of 1,512,103,870 won in arrears at the time of the time, but the Defendant did not comply therewith.

[Ground of recognition] The fact that there is no dispute, Gap's 1 through 12, the purport of the whole pleading

2. Determination

A. According to the above facts, when the plaintiff has notified under Article 41(2) of the National Tax Collection Act (Notice of Attachment of Claims), the head of a tax office shall subrogate the creditor who is the defaulted taxpayer within the scope of the delinquent amount.

Accordingly, it is possible to exercise the right to claim the service cost of this case against the defendant on behalf of the non-party company, who is the delinquent, to the extent of the delinquent amount.