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

The reasons for this court's decision are as follows: "No seizure is possible" in Part 9 of Part 9 of the judgment of the court of first instance; "No seizure is possible"; "lowly" in Part 7; "lowly" in Part 5 shall be deemed as "affirmative;" "free" in Part 6 shall be deemed as "effective;" and the grounds for the judgment of the court of first instance shall be as follows, except for the plaintiff's additional arguments added by this court. Thus, they shall be cited as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

The plaintiff asserts that since there is no tax claim against the plaintiff of the defendants, it is wrong to distribute dividends to the defendants on the premise that the dividend court exists the above claim.

According to the reasoning of the evidence No. 3-1, No. 3-2, and No. 4-2, and the purport of the whole pleadings, it is recognized that at the time when the Defendants seized the Plaintiff’s right to recover, claim for payment, or claim for payment of deposit money, the amount of local income tax claim in 2012 against the Plaintiff in Songpa-gu Seoul Metropolitan Government is KRW 7,079,579,579, and the amount of global income tax claim in KRW 4,754,340 against the Plaintiff by the Defendant Republic of Korea (the head of the Gangwon-gu District Tax Office), the amount of capital gains tax claim in KRW 1,763,763,782,370 (= KRW 52,469,370 + KRW 4,09,400 + KRW 1,707,213,520).

The Plaintiff asserts that there is no taxation claim due to the revocation of the disposition of capital gains tax imposed on the Plaintiff by the Defendant Republic of Korea. According to the entries in the evidence No. 5-1, No. 2, and the facts shown in this court, the judgment was rendered on October 10, 2017 by the Director of the Gangwon Tax Office to revoke the disposition of capital gains tax of KRW 1,786,680,450 for the Plaintiff (the Suwon District Court 2018Gudan7741) (the Suwon District Court 2018Gudan7741), but the appellate court’s appeal was pending (the Suwon High Court 2019Nu100). However, there is no evidence to acknowledge the fact that the said disposition of capital gains tax imposed by the Gangwon District Tax Office was revoked, and the amount exceeding KRW 4,506,630 for the Defendant Republic of Korea’s global income tax claim of KRW 4,754,340 for the Plaintiff of the Republic of Korea.

Therefore, the plaintiff's assertion that there is no tax claim corresponding to the dividend amount of the defendants is without merit.

3. Conclusion

Thus, the plaintiff's claim against the defendants shall be dismissed in its entirety as it is without merit. The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal against the defendants is dismissed in its entirety as it is without merit

Judges Tae Tae (Presiding Judge)