Claim for collection of the collection of the service costs of this case

Claim for collection of the collection of the service costs of this case

The contents of the judgment are the same as attachment.

2016 Gohap569256 Collection Money

Korea

Co.************

on February 2016

on 14, 2017

1. The defendant shall pay to the plaintiff 1,528,868,840 won with 15% interest per annum from November 23, 2016 to the day of full payment. 2. The defendant shall bear the costs of lawsuit.

The same shall apply to the order of the Gu office.

1. Facts of recognition;

A. As of November 14, 2016, Nonparty Co., Ltd. (hereinafter “Nonindicted Co., Ltd”) failed to pay the value-added tax, corporate tax, etc. for the year 2015, 2016, and thus, failed to pay a total of KRW 1,528,868,840 as listed below. [The details of national tax delinquency]

B. Meanwhile, the Defendant is a company established in order to carry out the business of newly building and selling officetels and commercial buildings in Suwon-si. The non-party company provided PM services to the Defendant in relation to the above business and notified the Defendant of the attachment on August 24, 201, when the non-party company failed to pay taxes as above. The Plaintiff (the Director of the competent District Tax Office) seized the above service cost claim to the Defendant on August 19, 2016 and notified the Defendant of the attachment on August 24, 201.

D. After October 7, 2016, the Plaintiff urged the Defendant to pay the service fees within the maximum of KRW 1,512,103,870 at the time of arrears, but the Defendant did not comply with this demand. The Defendant did not have any dispute over recognition grounds, evidence A, and the purport of the entire pleadings.

2. Determination

A. According to the above facts, the Plaintiff may exercise the instant claim against the Defendant on behalf of Nonparty Company, the delinquent taxpayer, within the amount of delinquent tax pursuant to Article 41(2)* of the National Tax Collection Act. As such, the Defendant is obligated to pay to the Plaintiff the Plaintiff the amount of KRW 1,528,868,840 equivalent to the amount of delinquent tax of Nonparty Company out of the above service charges, and the damages for delay calculated at the rate of 15% per annum as stipulated in the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings, etc. from November 23, 2016 to the date of delivery of a copy of the complaint of this case sought by the Plaintiff. However, the Defendant entered into a management-type land trust contract and carries out the construction and sale of the above officetels and commercial buildings, but the Defendant failed to pay the above service charges to Nonparty Company prior to the payment of the instant service charges due to lack of funds due to low sales rate, etc., and thus, the Defendant does not have any legal ground to deny the Plaintiff’s claim.

Therefore, the defendant's above assertion cannot be accepted.

* Upon notification under paragraph 1 (Notice of Attachment of Claims), the Director of the Tax Office shall subrogate the obligee who is the defaulted taxpayer to the extent of the delinquent amount.

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