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

Purport of claim and appeal

The first instance court.

A. The plaintiff is entrusted by the Minister of Employment and Labor under the Wage Claim Guarantee Act and performs part of the unpaid wages and retirement allowances under the Labor Standards Act on behalf of the business owner.

B. Around December 2008, the Plaintiff paid a total of 11,978,670 won of substitute payment to its employees on behalf of the bankrupt corporation system construction (hereinafter “non-corporate company”).

C. On August 11, 2009, the Plaintiff applied for the attachment of a motor vehicle with respect to the Czeman-man's motor vehicle owned by Nonparty Company (hereinafter "the instant motor vehicle") with the claim for the above substitute payment claim, and received a provisional attachment decision (Seoul Eastern District Court 2009Kadan9421) on August 11, 2009, and the provisional attachment entry registration was completed on December 12 following the above provisional attachment decision.

On the other hand, the North-gu Seoul Metropolitan Government Office (Seoul Metropolitan City) carried out the public sale procedure for the instant automobile on August 4, 2014, deducted KRW 220,000 from the sale price of KRW 4,378,00 from the distribution date, and distributed KRW 2,567,480 to the Defendant Gangdong-gu, the person holding the right to collect the relevant tax, and KRW 1,560,520 to the Defendant New Card Co., Ltd., the mortgagee, respectively

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 4, the purport of the whole pleadings

2. Judgment on the plaintiff's claim

A. If the wage claim which takes precedence over national taxes or additional dues is included in the subject matter of distribution of proceeds from the sale of seized property under the International Collection Act pursuant to Article 35(1)5 of the Framework Act on National Taxes, the agency in charge of disposition on default shall prepare a distribution statement by determining ex officio the amount to be distributed to the wage creditors even if there is no request from the wage creditors for distribution. In addition, the person who seized the public auction property before the registration or record of notice on public auction

As a matter of course, such provisional attachment right holder is treated equally as the demand for distribution.