1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. The judgment of the court of first instance is ordered.

1. Basic facts

A. The Plaintiff has seven tax claims against B in arrears, 61,215,170 won in total, as listed below.

(Unit) Additional dues for the principal tax of 61,215,170 51,233,100 9,982,070 value-added tax of 2013-09-30,382, 5207, 718, 880 2,263, 640 value-added tax of 2013-10-25 7,273, 530, 621, 000, 6520, 530, 208-12-312-31, 2014-318, 205, 205, 205, 304-14, 205, 205, 305, 205, 304-14, 205, 205, 205, 205, 307-14, 2014-5

B. On June 17, 2015, the Plaintiff, pursuant to Article 41(1) of the National Tax Collection Act, prepared a notice of attachment of claims stating “The indication of property: the Defendant’s current and future accounts payable to B to B until the entire amount of national taxes in arrears is appropriated,” and issued a notice of attachment of claims directly to the Defendant’s workplace on June 23, 2015.

C. At the time of receiving the notice of seizure from the Plaintiff, the Defendant prepared two copies of the “written request for confirmation of unpaid amount [credit] (Evidence A No. 4)” stating that “The amount of 109,026,387 won has been unpaid from the transaction part of March 2015 until the transaction part of March 2015” or “the amount of 90,214,882 won has been unpaid from the transaction part of May of the same month.”

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 6, 10, the purport of the whole pleadings

2. Determination

A. According to the above facts, the Defendant’s notification of attachment (hereinafter “instant notification of attachment”) pursuant to Article 41(2) of the National Tax Collection Act, which duly seizes the said monetary claim against the Defendant against B within the scope of delinquent amount pursuant to Article 41(2) of the National Tax Collection Act.