Benefits that are prohibited from being paid by a delinquent taxpayer shall be paid by the delinquent taxpayer.

Since the Plaintiff is still entitled to receive the amount remaining after deducting the amount paid by the Plaintiff from the claim prohibiting seizure of this case, the right to deposit money is the Plaintiff.

Article 33 of the National Tax Collection Act

2017 Confirmation of a claim for payment of deposit money 90069

AA

Korea

January 12, 2018

January 26, 2018

1. The bankruptcy trustee in AB in AB in the bankruptcy debtor corporation, the District Court in the Ccc district court and the senior court in the Ccc district court, 2017;

The claim for withdrawal of KRW 4,823,240 out of KRW 11,213,140 deposited by gold 3369 shall be made to the plaintiff.

confirm that such act has been committed.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Facts of recognition;

On June 10, 2015, the Plaintiff served as the representative director in AA, a corporation. On June 10, 2015, the Defendant deposited the amount exceeding 1/2 in excess of 3 million won in cases where the total amount of income tax and local income tax on earned income or retirement income is at least 3 million won and less than 1.5 million won in cases where the amount is less than 3 million won. On June 27, 2016, the bankrupt debtor corporation AB was declared bankrupt on June 27, 2016. On August 28, 2017, the bankruptcy trustee BB of the bankrupt debtor corporation: (a) on the ground that the beneficiary was not known of the creditor without negligence, the Defendant deposited the deposited person with Ccccc district court in the Ccc district court, 3369, 2017, with the Plaintiff or the Defendant on the claim for seizure of the deposit money, and (b) the Defendant notified the attachment of the claim for payment.

On the other hand, the details of calculation of accrued benefits deposited by the bankruptcy trustee are as follows.

Benefits which are prohibited from being paid during the period of total allowance

Unpaid Benefits

(Deposit)

January 3, 250,000 1,581,370 1,581,370 1,268,750

6.2.3,250,001,581,370 405,790 2,616,630

c. 3,250,001,581,370 0 2,895,270

April 3, 250,001,581,370 0 2,850,120

May 3, 2500,001,581,370 1,268,750 1,581,370

f. June 840,000 840,000 554,0470

Total 8,746,850 3,809,957 11,212,140

[Ground for Recognition: Facts without dispute, entry of evidence No. 4, purport of the whole pleadings]

2. Determination

A. The plaintiff is entitled to claim the withdrawal of a claim prohibiting seizure.

In light of the purport of the claim system for prohibition of seizure, benefits prohibited from seizure shall be paid by the Plaintiff. However, comprehensively taking account of the fact of recognition, the total amount of claims prohibited from seizure is KRW 8,746,850, or the amount received by the Plaintiff was not paid KRW 3,809,957, which is the difference of KRW 4,936,893. Accordingly, the right to deposit KRW 4,823,240, among the amount paid by the trustee in bankruptcy, is the Plaintiff. On the other hand, the Defendant’s assertion claiming a different accounting cannot be accepted.

B. Judgment on the defendant's assertion

Although the defendant asserts that the lawsuit of this case does not have a benefit of confirmation since the deposit by the trustee in bankruptcy was deposited in execution or the repayment was null and void, the claim cannot be accepted as there is no evidence to acknowledge the claim.