A. On July 22, 2013, the Plaintiff: (a) filed a claim with the debtor C and the garnishee as KRW 56,006,087 based on the judgment of the Seoul Central District Court 201Gaso1431493 transfer money case; and (b) received a claim seizure and collection order with respect to the compensation for land expropriation that C would receive from Eunpyeong-gu Seoul Central District Court 201Ma141493 for KRW 36,006,087 for the share of 36,270 square meters among the 3015 square meters of Eunpyeong-gu Seoul District Court D forest land owned by C (hereinafter “instant forest share”).

B. On September 26, 1997, C completed the registration of creation of a neighboring mortgage of KRW 100,000,000 for the portion of forest land in this case (hereinafter “the registration of creation of a neighboring mortgage of this case”). On October 31, 2013, the Defendant, on October 31, 2013, issued a collection order by subrogation as to the compensation for losses related to the portion of forest land in this case with the obligor C and the third obligor as Seoul Eunpyeong-gu and the claim amount of KRW 100,00,000, the Seoul Eastern District Court 2013TTT18540.

C. On November 13, 2013, the head of Eunpyeong-gu Seoul District Court deposited KRW 134,790,600 as compensation for losses for forest shares in this case under the Seoul Western District Court No. 4662, 2013, on the grounds that various recommendations, including the seizure of both the Plaintiff and the Defendant, were concurrent, and reported the cause to the Seoul Western District Court on November 14, 201.

In the Seoul Eastern District Court B distribution procedure commenced by the head of Eunpyeong-gu Seoul District Court on January 28, 2014, the above court prepared a distribution schedule that distributes the amount of KRW 134,878,121 to the defendant, who is the seizure authority by subrogation, and KRW 1,538,860 to the defendant, who is the seizure authority by subrogation, and KRW 1,538,860 to the Seoul Eunpyeong-gu Seoul District Court, the seizure authority, and KRW 33,339,261 to the plaintiff, the collection authority.

E. On January 28, 2014, the Plaintiff appeared on the date of distribution, and raised an objection against KRW 22,66,826 of the Defendant’s amount of claims and the amount of dividends.

F. C at the time of the closing of the instant argument.