The creditor's claims are seized and the debtor's claims are collected.

If the creditor's claims are seized and the debtor is notified of the purport of seizure, it is possible to seek an obligation against the debtor in subrogation of the creditor within the limit of the national taxes in arrears.

§ 404. Creditor's right of subrogation

1. The defendant shall pay to the plaintiff 39,589,600 won with 20% interest per annum from February 29, 2008 to the day of full 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. On February 15, 2006, the head of the ○○ Tax Office under the Plaintiff’s control of the Plaintiff (hereinafter “○○ Tax Office”) attached a sum of 51,713,220 won national taxes, including corporate tax and value-added tax, to the non-party company’s ○○ Mart Co., Ltd. (hereinafter “the above company was merged with the Defendant on August 9, 2007”) under the National Tax Collection Act, on the ground that the ○○ Industrial Development Co., Ltd. (hereinafter “the non-party company”) was delinquent in paying the national taxes of KRW 51,713,220. The above notice of attachment was served on

B. Meanwhile, the amount payable by the Defendant to the non-party company at the time of seizure reaches KRW 39,589,600 (including value-added tax).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 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 the debtor's performance on behalf 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, and according to the above facts of recognition, the defendant is obligated to pay to the plaintiff, subrogated to the non-party company of the non-party company of the non-party company the delay damages at the rate of 20% per annum under the Act on Special Cases Concerning Expedition, etc. of Legal Proceedings from February 29, 2008 to the day of complete payment, which is the day following service of a copy of the complaint of this case.

3. Conclusion

Thus, the plaintiff's claim of this case is justified and accepted.