Whether or not a creditor may seek the repayment of a national tax against the debtor, if the creditor is delinquent in national taxes.

If a creditor is delinquent in national taxes, the director of the tax office may seek performance of his obligation against the debtor in subrogation of the creditor within the limit of the national tax in arrears, if the creditor seizes his claim and notifies the debtor of the purport of the seizure.

1. The defendant shall pay to the plaintiff 20 million won with 5% interest per annum from June 14, 2007 to the day of complete payment.

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

3. Paragraph 1 can be provisionally executed.

The same shall apply to the order.

1. Basic facts

A. The land (hereinafter referred to as “instant land”) acquired by Nonparty ○○ by lending the name of the head of Dongsan-dong, ○○-○○○, 254 square meters, and 29 square meters of land (hereinafter referred to as “the instant land”) was sold to a third party on September 29, 2005 through a voluntary auction procedure conducted in this court. The Kim○-○, under an agreement with the Defendant and the creditors interested in the instant land, deposited one billion won out of the amount distributed during the said auction procedure to Kim○-○ for the purpose of paying the transfer income tax on the instant land to be imposed on Kim○-○.

B. Since then, the head of the tax office of the Leecheon-gu, the Plaintiff-affiliated Tax Office determined and notified Kim ○ of KRW 908,246,550 of the capital gains tax of the instant land as the payment deadline on July 31, 2006, but Kim ○ did not pay the capital gains tax by the payment deadline

C. Therefore, on January 5, 2007, the Plaintiff seized the amount up to the delinquent amount among the agreed amount under the custody of the Defendant as above in accordance with the National Tax Collection Act. On April 26, 2007, the Plaintiff notified the Defendant to pay the amount of the above attached amount in Echeon Tax Office by May 4, 2007 while sending the notice of the seizure of the claim to the Defendant on or around April 26, 2007. However, the Defendant did not pay

D. At the time of the above seizure, the agreed amount that the defendant was under custody is KRW 200 million (hereinafter referred to as "the custody amount of this case"). The delinquent amount of Kim ○ is KRW 1,000,680,570.

[Ground of recognition] Facts without any dispute, Gap evidence 1, Gap evidence 2-1, 2, 4, Gap evidence 3-1, 2-2, and Eul evidence 2, the purport of the whole pleadings

2. Determination

If a creditor fails to pay national taxes, the head of a tax office may seek repayment against the debtor by subrogation of the creditor within the limit of national taxes if he/she seizes the creditor's claims and notifies the debtor of the purport of the seizure. According to the above facts of recognition, if the defendant uses the custody money in this case to pay it in lieu of Kim○, or fails to do so, he/she shall return it again to Kim○. Thus, as long as the plaintiff who has the above delinquent national tax claim against Kim○-○, seized the custody money in this case, which is a claim against the defendant against Kim○-○, and then seeks performance of his/her obligation by subrogation of Kim○-○, the defendant is liable to pay the money in this case to the plaintiff.

3. Conclusion

Therefore, the defendant is obligated to pay damages for delay at the rate of 5% per annum as stipulated in the Civil Act from June 14, 2007 to the day of complete payment, as requested by the plaintiff, from June 14, 2007, the day following the delivery of a copy of the complaint of this case, as to the plaintiff. Thus, the plaintiff's claim of this case of this case is justified,