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

A. Article 401 of the Incheon East-gu Eth 401 (hereinafter “instant real estate”) owned by D completed the registration of the establishment of a right to lease on a deposit basis with the Incheon District Court, Dongcheon-gu, Incheon District Court No. 27495, Jun. 12, 2013 (hereinafter “instant real estate”). From June 12, 2013 to June 11, 2015, the registration of the establishment of a right to lease on a deposit basis was completed.

B. As to the right to lease on a deposit basis on the instant real property, the Plaintiff completed the registration of establishment of a neighboring mortgage as the Incheon District Court, Dongcheon District Court, Dongcheon Registry, No. 27496, Jun. 12, 2013, the maximum debt amount of KRW 40 million, and the debtor C.

C. On June 14, 2013, the Defendant leased the instant real estate to D by setting the lease deposit amount of KRW 25 million, and completed the move-in report on July 3, 2013.

After that, on January 26, 2016, the Defendant obtained a fixed date in the above lease agreement.

On the other hand, the Incheon Tax Office seized the real estate of this case due to D's default of national taxes, and the Korea Asset Management Corporation by proxy for the Incheon Tax Office on September 23, 2015, issued a public notice of the public auction on the above real estate and conducted the public auction procedure.

[Korea Asset Management Corporation-Acheon Regional Headquarters Tax Adjustment Team (Management Number: Incheon Tax Office B) case, and hereinafter “instant public sale case”).

On October 23, 2015, the Plaintiff was issued a seizure and collection order with respect to the claim of KRW 40 million, which the obligor C is entitled to distribute from the third obligor's Korea Asset Management Corporation based on the above chonsegwon, as the Incheon District Court 2015TTT 28870.

F. In the instant public auction case on February 12, 2016, a distribution statement was prepared to allocate KRW 23,890,210 to the Defendant, who is a small lessee, and KRW 4,616,043 to C, respectively, and the Plaintiff raised an objection thereto and filed the instant lawsuit.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 5 (including additional number), the purport of the whole pleadings

2. The plaintiff's assertion shall be the most lessee who entered into a false real estate lease contract with D, and shall be excluded from the distribution of the public auction case of this case.

3. The board;