A. On April 4, 2011, a mutual aid agreement (hereinafter “instant mutual aid agreement”) concluded with the Defendant on April 4, 201 with the payment of security money (the extended period shall be paid to the Defendant, and in the event of accidents involving mutual aid, such as the closure, suspension of current account transactions, cancellation of registration, etc. of the extended period, the Defendant shall provide the members of the increased period with a consumer damage compensation deduction, but the Defendant shall be paid from the increased period of payment to receive a security payment for the Defendant’s claim for reimbursement of the extended period of payment from the increased period of payment (hereinafter “instant mutual aid agreement”). By March 17, 2014, the Defendant paid the total amount of KRW 549,504,00 (hereinafter “instant security payment”).

B. On May 27, 2014, the Plaintiff filed a lawsuit against the Defendant seeking the return of the instant collateral on the grounds of invalidation or cancellation of the instant mutual aid agreement, which was rendered a judgment against the Defendant on December 2, 2014 (this court 2014Gahap33949), and thereafter appealed around that time.

C. From July 23, 2015, the Plaintiff failed to pay national taxes equivalent to KRW 548,397,90 in total, including business income tax and corporate tax, etc. until July 23, 2015, the Plaintiff seized the instant security deposit refund claim against the Defendant, the extension period of which under the National Tax Collection Act (hereinafter “instant seizure”), and notified the Defendant of the attachment on July 24, 2015, and the notification reached the Defendant on July 27, 2015.

The appellate court's progress and increase in the process of the appeal of the lawsuit claiming the return of security deposit was accepted as the claim for the termination of the instant mutual aid contract added in the appellate court of the said lawsuit claiming the return of security deposit, and on March 17, 2016, "the instant mutual aid contract was terminated on March 17, 2014." The date of the return of security deposit in the instant case is March 17, 2015, which is one year after the said date.

Therefore, the defendant shall be entitled to the deduction amount payable from the security deposit of this case.