A. The Plaintiff’s status attached D (hereinafter “D”) is a religious organization created by Nonparty E.

D is a foundation that maintains and repairs D's property (identification number H) by making funds collected from its members fiscally as a religious facility G located in Macheon-si, which is a religious facility.

B. On July 24, 2014, the Defendant issued a claim seizure and collection order (hereinafter “instant claim seizure and collection order”) against the non-party incorporated foundation C (hereinafter “C”) with respect to the deposit claim against the non-party incorporated foundation C in the non-party incorporated foundation C in accordance with the executory exemplification of a notarial deed in July 24, 2012, which was issued by the notary public against the non-party incorporated foundation C (hereinafter “C”).

C. The claims subject to the seizure and collection order against the instant deposit claim were included in the deposit claims indicated in the attached Table, the title-holder of the Plaintiff, as well as the deposit claims (hereinafter “instant deposit claims”).

[Ground of recognition] Each entry of Gap evidence Nos. 1 through 7 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleading

2. Determination

A. One of the subordinate organizations of an incorporated association, whether the Plaintiff is an independent non-corporate foundation separate from C, if the Plaintiff has the substance as an organization and is engaged in independent activities, it may be deemed independent association separate from C (see Supreme Court Decision 2006Da60908, Jan. 30, 2009). Even if the Plaintiff is merely an affiliated organization of a foundation, if the Plaintiff has the substance as a non-corporate group or non-corporate foundation, it may be deemed as an independent non-corporate group or non-corporate foundation (see Supreme Court Decision 92Da12933, Jun. 23, 1992). In full view of the evidence submitted earlier, evidence Nos. 5, 11, and 14, as well as the overall purport of arguments and arguments, D constitutes a subordinate organization of C, and C, March 15, 1994. < Amended by Act No. 4794, Mar. 15, 1994>