Who may request attachment of a child support debtor's expected tax refunds, on what finding, and what must follow once the amount is attached?
General information · Not legal advice
Material to check
In a practice file, we read the papers showing the measures taken under the preceding provisions of this Act, the record that child support payment is still incomplete, and any list of the debtor's expected national and local tax refunds, together with the request sent to the tax or local government body and the creditor's account details.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading centres the provision on a single actor: where the measures the preceding provisions provide for have been taken and child support payment remains incomplete, the Minister of Gender Equality and Family may request the National Tax Service Commissioner and the heads of local governments to attach the debtor's expected national and local tax refunds.
Another reading adds what the provision does not leave to discretion: once an amount has been attached, the Minister must deduct the unpaid portion of child support and transfer it to the child support creditor's account, while the methods of attachment, deduction and transfer are left to Presidential Decree rather than fixed here.
Your judgment
Once the preceding measures have not fully secured payment, how would the file show what part of the expected tax refund corresponds to the unpaid child support?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change who may act or what finding is required, if a Presidential Decree made under it sets the methods of attachment, deduction and transfer, or if a decision explains when child support payment counts as incomplete.