A. On April 23, 2018, A Co., Ltd. (hereinafter referred to as “A”) transferred to the Defendant a claim of KRW 160 million against E (hereinafter referred to as “E”) for the repayment of goods-price obligations against the Defendant, and notified the Defendant thereof (hereinafter referred to as “transfer of claim of this case”), and E was notified of the said transfer on April 24, 2018.

On April 17, 2018, F Co., Ltd. (hereinafter “F”) received a seizure and collection order for the amount up to the above claim amount among the claim amount against the third debtor of the debtor’s third debtor as the claim amounting to 86,714,973 won by Incheon District Court 2018TTT 50704, and the debtor A and the third debtor E, and the above order was served to E on April 19, 2018.

B. On April 20, 2018, A filed an application for commencement of rehabilitation proceedings with the Incheon District Court 2018hap10, and the said court rendered a decision to commence rehabilitation proceedings on May 15, 2018, and made a decision to regard the representative director B as a custodian.

(3) On September 19, 2018, E deposited KRW 165,531,547 on June 4, 2018. Following the mixed deposit, E prepared a distribution schedule with the effect that: (a) KRW 86,714,973 was first priority in F, a collection right holder, and KRW 78,868,085 were distributed to the Defendant, a collection right holder, on the date of open distribution on September 19, 2018; (b) A’s representative director appeared on the date of distribution and raised an objection against the Defendant on September 27, 2018; (c) the first rehabilitation procedure against A was abolished on January 16, 2019 due to the rehabilitation plan; and (d) the said decision was finalized on September 20, 201, which became final and conclusive by the Seoul Court’s order to commence the rehabilitation procedure under the Act on the Commencement of Rehabilitation.