A. The director of the New Mine District Tax Office seized the B No. 952 (hereinafter “instant real estate”) owned by the F on the grounds that the F Company was in arrears with national taxes, such as value-added tax, and requested the Defendant to vicariously sell the instant real estate on April 16, 2014.

(hereinafter referred to as the "public auction procedure of this case"). B.

Accordingly, the Defendant sold the instant real estate, and distributed the total amount of KRW 742,233,010 on November 6, 2014, as follows:

(Specific Details are as follows: (a) 23,627,360 23,627,360 23,627,360 2.5 C (wages) 33,065,330 12,410,146 5 D (wages Claim) 21,398,310,365,860 9,050 9,051,000 21,398; (b) 63,036,428,420,202,004 Plaintiffs 703,914,49,510,000,673.

The Defendant calculated the allocation amount against the Defendant’s Intervenor C, E, D, and the Intervenor’s Intervenor is as listed below. The Defendant calculated the amount corresponding to the last three months out of the wages not received from the time of retirement but the amount corresponding to the last three months out of the wages not received from the time of retirement.

The total amount of the retirement allowances for the last three years for the three-year period of the final three-year wages of creditors, etc. C (wages claim) 6,206,90 6,203,256 12,410,146, 2012, September, 2013, September, 2013, 9,051,000 wages E (wages claim) 9,051,000 - 9,053,7507,911,609,565,410 June, 2012 (wages claim) of the Defendant joining the Defendant’s wage (wages claim), 10,101,001,000,000,000, 200,000,000, 20,000

D. On November 6, 2014, the Plaintiff filed an objection against the instant disposition. On February 16, 2015, the head of the New Mine District Tax Office dismissed the Plaintiff’s objection.

On May 12, 2015, the Plaintiff filed an appeal with the Tax Tribunal.