The costs of appeal are assessed against the defendant.

The court below determined that the attachment of the claim cannot be effective on the ground that the defendant attached the claim of this case against Samsung Savings Bank Co., Ltd. (the trade name prior to the alteration is Samsung Mutual Savings Bank Co., Ltd.; hereinafter referred to as the "Masung Savings Bank") under the National Tax Collection Act on December 23, 1998 under the defendant Lee Jongcheon Tax Office, on the ground that the attachment order, the only evidence for the execution of the attachment, does not indicate the prohibition of the performance of the obligation to distribute the present nature of the debtor, and there was no notification of the attachment of the claim that prohibits Samsung Savings Bank from performing the obligation to distribute the present nature of the debtor pursuant to the first attachment order on December 23, 1998.

The judgment below

In light of the relevant legal principles and records, the judgment of the court below is just and acceptable. Contrary to the allegations in the grounds of appeal, there are no errors in the misapprehension of legal principles as to the allocation of the burden of proof as to the notification of attachment.

Furthermore, the first attachment disposition cannot be deemed null and void because the defect of the first attachment disposition is not serious, unless it is found that there was a notification of the attachment of claims based on the first attachment disposition on December 23, 1998.

All of the grounds of appeal, such as that the interruption of extinctive prescription following the first attachment disposition takes effect even if the seized claim does not exist, are premised on the existence of the notification of the attachment of the claim, and thus, it cannot be accepted.

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.