Article 20-6Payment or Remittance by Third Parties and Subrogation Thereto

①Local government levies may be paid or remitted by a third party on behalf of the taxpayer or special collection agent.

②Where a third party having a legitimate interest in the payment or remittance of local government levies, or a third party who has obtained the consent of the taxpayer or special collection agent, pays or remits them in place of the taxpayer or special collection agent, and a mortgage has been established to secure those local government levies, those persons may, by that payment or remittance, subrogate to the local government with respect to that mortgage; provided, however, that this does not apply where the mortgage is a revolving mortgage and the payment or remittance was made before the principal it secures was finalized.

③In the case of the preceding paragraph, where a third party has paid or remitted a part of the local government levies of the taxpayer or special collection agent, the remaining local government levies are to be collected in priority to the claim of the third party who subrogated under that paragraph.