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(영문) 서울서부지방법원 2016. 01. 22. 선고 2015가단241207 판결
피고는 원고에게 추심금 지급의무가 있음[국승]
Title

The defendant is liable to pay the collection amount to the plaintiff.

Summary

The defendant is liable to pay the collection amount.

Related statutes

Article 41 (Procedures for Attachment of Claims)

Cases

2015 grouped 241207 Collections

Plaintiff

Korea

Defendant

OOOBE Co., Ltd.

Conclusion of Pleadings

Pleadings without Oral Proceedings

Imposition of Judgment

January 22, 2016

Text

1. The defendant shall pay to the plaintiff 43,842,800 won with 15% interest per annum from November 18, 2015 to the day of complete payment.

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

3. Paragraph 1 can be provisionally executed.

Cheong-gu Office

The same shall apply to the order.

Reasons

1. Basic facts

A. The Plaintiff’s taxation claim against Nonparty BA

Non-Party A [Non-Party A [Non-Party A] [Non-Party A [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [Non-Party B] [OO-Gu O-O-O64 Do 15, 107 Do 503 Do 503 (O-O-O-O apartment)]]]]] is liable for 46,025,030 won, such as Non-Party A’s Real Estate Holding Tax, etc. as of June 2012:

(b) Loans extended to the delinquent taxpayer to the defendant;

A delinquent taxpayer has a short-term loan claim of KRW 58,200,00 as of December 31, 2014, as of December 31, 2014, such as a written confirmation and an audit report (see, e.g., Supreme Court Decision 200, Mar. 31, 2014) by the defendant. (A certified copy of corporate register No. 2, A certificate No. 3, and audit report (16 pages) reverted to

(c) Seizure and notification of claims under the National Tax Collection Act;

Pursuant to Article 41 of the National Tax Collection Act, the director of the O-O Tax Office under the Plaintiff attached the above short-term loan claims against the Defendant of the delinquent taxpayer on April 22, 2015, and notified the Defendant on April 23, 2015 (Notice of Attachment of Claim No. 4), and on April 27, 2015, the notice of attachment of Claim No. 5 was served on the Defendant (Evidence No. 5).

Table 1> The details of arrears as of the date of filing the lawsuit

(unit: Won)

Sub-Items :

E =

Date of Notification

Deadline for payment

Notice Tax Amount

Amount of delinquent tax

guidance.

3 Cases

47,631,910

46,025,030

Comprehensive Real Estate Tax

June 2012

November 16, 2012

December 15, 2012

12,758,490

4,519,950

Comprehensive Real Estate Tax

June 2012

2013.01.21

2013.02.15

9,461,190

9,088,450

Comprehensive Real Estate Tax

June 2013

November 16, 2013

December 15, 2013

25,412,230

32,416,630

D. Defendant’s non-performance of collection

On May 6, 2015, the Plaintiff demanded that the Defendant pay an amount equivalent to the amount of delinquent local taxes by May 13, 2015, based on the above attachment (a request for collection and a certificate of delivery for the attached claim No. 6), but did not comply with the request, which was notified on May 15, 2015, but did not comply with this (a peremptory notice of collection and a certificate of delivery for the attached claim No. 7).

2. The defendant's obligation to pay the collection money to the plaintiff

When the head of a tax office notifies of the attachment as a result of the disposition on default, he/she may request the third obligor to perform the obligation on behalf of the obligee who is the delinquent amount, within the scope of the delinquent amount, and when the third obligor fails to perform the obligation, he/she may file a lawsuit against the third obligor (see Article 41(2) of the National Tax Collection Act and Article

Therefore, the defendant is obligated to pay to the plaintiff the amount of 46,025,030 won which is the delinquent amount among the above short-term loans and damages for delay at the rate of 20% per annum as stipulated by the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the day after the copy of the complaint of this case is served until

3. Conclusion

Since the defendant is liable to pay the above amount to the plaintiff, the claim of this case has been filed to seek the performance thereof.

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