2. The costs of the lawsuit are assessed against the defendant.

3. Paragraph 1 can be provisionally executed.

The following facts may be acknowledged, either in the absence of dispute between the parties or in the descriptions of the evidence of subparagraphs 1 through 3, 1, 2, 3, and 4-1 through 3, 5, 6, 7, and 8-1, 2, 9, 10-1 through 6, and 1 through 3 of the evidence of subparagraphs 1, 1, 2, 3, and 4-1, 5, 6, 7, and 8-1, 2, 9, 10-1 through 6, and 1 through 3.

A. The plaintiff, ○○ Construction Co., Ltd. (hereinafter referred to as ○○ Construction Co., Ltd. in the following), △△ Construction Co., Ltd. (hereinafter referred to as △△ Construction in the following), △△ Construction Co., Ltd. (hereinafter referred to as ○○ Construction, △△△ Construction, and △△ Construction) and ○○ Construction Co., Ltd. shall participate in the bidding process of ○○○○-○ Road Expansion and Packing Construction (hereinafter referred to as the "instant construction work" in the following) ordered by ○○○○, and selected as the contractor. Since July of the same year, 200, the joint supply and demand agreement was entered into between ○○○ and ○○○, with the total construction cost of the instant construction work as KRW 7,057,380,00 (hereinafter referred to as ○○ Construction Co., Ltd.), 25% of the construction period as well as the joint supply and demand agreement was entered into between the plaintiff and 206.

B. Since then, when the Plaintiff jointly executes the instant construction project with the Nonparty Company, the Plaintiff agreed to determine matters concerning the method of the execution of construction works and the division of work among the joint contractors. The main contents of the agreement are as follows.

1) The Plaintiff has the authority to execute the construction work on behalf of its members and to claim and collect the construction cost until the performance of its obligations to the ordering person of the instant construction work is completed.

2) The Plaintiff is delegated with the authority to select a subcontractor with respect to the instant construction project from the non-party company (the scope of the delegated authority differs by each company), and the costs incurred in performing the construction project shall be borne by the Plaintiff. The employment insurance, industrial accident insurance, etc. are individually subscribed by the non-party company, and the Plaintiff subscribed to the retirement mutual-aid deposit in the lump sum. 3) The Plaintiff shall pay the construction cost received from the non-party company to the non-party company in proportion to the ratio of profit distribution determined by the company

C. After that, upon completion of the instant construction, the Plaintiff and the non-party company owned the claim for the construction cost of KRW 289,422,720 corresponding to the share ratio of ○○ Construction. However, when ○○ Construction failed to pay value-added tax in 2005, the head of the tax office having jurisdiction over the Defendant attached KRW 108,595,520 out of the above claim on March 2, 2006, and then, ○○○○○○ Tax Office, which was deposited by ○○○○○○ Tax Office, participated in the distribution procedure for KRW 289,42,720 of the construction cost deposited by ○○○○○○○, and appropriated it for the delinquent national tax. < Amended by Act No. 789, Dec. 13, 2006>

2. Determination

The plaintiff constitutes a joint contractor with the non-party company by setting a share ratio with the non-party company, and entered into a contract for construction work with the non-party company for the execution of the construction work of this case by the joint contractor with the ○○ Do. In full view of the circumstances leading up to the formation of the joint contractor between the plaintiff and the non-party company, or the terms and conditions of the agreement on the management of the joint property and the method of sharing profits and losses among its members, the above joint contractor constitutes a partnership under the Civil Act. Thus, the above joint contractor's claim for construction work against the above ○ Do due to the execution of

However, barring any special circumstance, a claim of a cooperative under the Civil Act belongs to all its partners jointly and severally, and thus, it cannot be enforced against the claim of a cooperative with one of its partners as an executory obligor (see Supreme Court Decision 2000Da68924, Feb. 23, 2001). Thus, the Defendant’s seizure disposition against the claim for construction payment of this case, which is a union property, on the ground of the default of value-added tax on ○○ Construction, a partner of the cooperative, is against a third party’s property, not a delinquent taxpayer, and the content of the disposition can not be legally realized. Therefore, the Defendant’s seizure disposition of this case, which is null and void, uses KRW 108,595,520, based on the null and void attachment disposition of this case, for the amount of delinquent tax, without any legal ground. Accordingly, appropriating the amount of 108,595,520

Therefore, the defendant is obligated to pay damages for delay at the rate of 20% per annum from December 14, 2006 to the day of full payment, which is the following day after the delivery of the complaint of this case, to the plaintiff who received voluntary litigation trust from the members of the association composed of the plaintiff and the non-party company, as the managing member of the association.

3. Conclusion

Therefore, the plaintiff's claim of this case is with merit and it is so decided as per Disposition.