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1. The Defendant shall pay to the Plaintiff KRW 812,125,653 and the interest rate of KRW 12% per annum from October 22, 2019 to the date of full payment.
Reasons
1. Facts of recognition;
A. As of October 17, 2019, the Plaintiff’s taxation claim B against the Plaintiff is liable to pay the Plaintiff a total of KRW 1,459,661,630 as indicated in the following table.
(1) The Plaintiff’s global income tax claim against B (hereinafter “instant tax claim”). The tax amount notified as of the date on which the tax liability to pay the global income tax for the year to which the tax item belongs falls falls, shall be the global income tax of 457,802,610,610,526,472,910, global income tax of 2015, July 8, 2018, 2018;
B. As of October 25, 2018, the amount of loan claims collected against the Defendant with quarrying quarz has 812,125,653 won loan claims against the Defendant (hereinafter “instant loan claims”).
C. On October 25, 2018, the director of the Gangnam District Tax Office, under the jurisdiction of the director of the Gangnam District Tax Office, attached the instant loan claims due to the disposition on default based on the instant tax claim, and notified the third obligor to the Defendant who is the third obligor, and the said notification of attachment was served on the Defendant on October 29, 2018.
On February 11, 2019, the director of the Gangnam District Tax Office notified the Defendant of the performance of the instant obligation for the collection, and the said peremptory notice reached the Defendant on February 12, 2019.
[Reasons for Recognition] Unsatisfy, entry of Gap evidence 1 to 9, the purport of the whole pleadings
2. According to the National Tax Collection Act, when the chief of a tax office attaches claims pursuant to the disposition on default, he shall notify it to the obligor of the relevant claims (Article 41(1)); the effect of seizure of claims takes place when a notice of attachment is served on the garnishee (Article 42); and when the chief of a tax office has notified under Article 41(1) above, he/she shall subrogate the obligee who is the defaulted taxpayer within the delinquent amount.
§ 41.