

Q
How much does provisional attachment cost?
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During an accounting audit, I wasn't able to submit all materials immediately — could this also be considered as refusing the audit and cause problems? I haven't directly refused the audit, but could delayed submission or partial provision of materials still be subject to punishment? I'd also like to know the punishment level and future response direction if this is recognized as a violation of the External Audit Act.
provisional attachment cost
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Autor: 정찬우
When applying for provisional attachment, various provisional attachment costs that must be paid to the court are incurred.
Provisional attachment costs vary depending on the type of provisional attachment, and basically include stamp fees, service fees, and collateral provision-related costs.
First, the stamp fee imposed when applying for provisional attachment is 10,000 won, and this amount is the same even if a guarantee insurance certificate is provided as collateral.
If you file electronically, a 10% discount applies.
In addition, service fees are calculated based on 1 service fee × number of parties × 3 times.
For example, if there is 1 creditor and 1 debtor, you must pay in advance 1 service fee × 2 people × 3 times = a total of 6 service fees.
The 1 service fee varies somewhat by court but is usually in the range of 3,000 won to 5,000 won.
In most provisional attachments, the court issues a collateral provision order, and at this time, the creditor must either deposit cash as collateral or submit a guarantee insurance certificate.
Cash deposit is the method of directly paying the deposit money to the bank inside the court premises, and the guarantee insurance certificate is the method of purchasing the certificate from a guarantee insurance company agency and submitting it to the court.
Generally, the guarantee insurance premium is about 1-2% of the collateral amount.
In addition, while it is not imposed on general claim provisional attachments, in cases of provisional attachment of real estate such as leasehold rights, additional registration must be made, so registration license tax, local education tax, registration fees, etc. are additionally incurred.
When actually applying for provisional attachment, the total cost may vary depending on the nature of the case, the collateral method, and the type of target asset, so it is desirable to consult with the court civil affairs office or a legal expert before applying.

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