2. The costs of lawsuit shall be borne by the Plaintiff.

A. On February 20, 2004, between B and B, the Plaintiff entered into a lease agreement that leases part of the first floor ( approximately KRW 30 square meters; hereinafter “instant real estate”) of the C-ground building in Yangju-si owned, for a period of two years, and KRW 90 million.

B. On March 9, 2004, the Plaintiff registered the instant real estate as D’s trade name with its place of business, and obtained a fixed date in the said lease agreement from the Jung-gu District Court on August 27, 2004.

C. Upon the commencement of voluntary auction on July 21, 2014 for the entire building and the site of the instant building, including the instant real estate, the Plaintiff submitted a report on the right to lease deposit amounting to KRW 90 million and an application for demand for distribution along with the lease agreement with the fixed date fixed on August 6, 2014.

Accordingly, the above court prepared a statement of goods to be sold on January 13, 2016, and among them, the investigation column of the current status of the information source classification for the part occupied by the plaintiff is the official space for the fixed date, and the fixed date is indicated as August 27, 2004 in the report column of rights.

In the above auction procedure, the distribution schedule was prepared on November 28, 2016, but the Plaintiff failed to receive dividends on the ground that there was no preferential payment right under the Commercial Building Lease Protection Act due to the lack of a fixed date from the head of the competent tax office.

E. On the date of distribution, the Plaintiff appeared on the date of distribution to make a statement of demurrer against distribution, and filed a lawsuit of demurrer against distribution (Korean District Court Decision 2016Da127930). However, the judgment of dismissal became final and conclusive.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 6, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. The parties' assertion

A. The plaintiff 1 obtained a fixed date in the lease contract even though the real estate of this case was a commercial building, <2> in the real estate auction procedure of this case, the court entered the fixed date in the sale article list and publicly announced it, and 3) unlike the court's entry in the sale article list.