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

1. Basic facts

A. On August 6, 2004, the Defendant secured BB Construction against the Defendant of Nonparty BBB Construction Co., Ltd. (hereinafter “BB Construction”) and the Defendant agreed to jointly carry out the business of newly constructing and selling multi-family housing and neighborhood living facilities (hereinafter “instant business”) at Bupyeong-gu, Incheon, which was used as the site of the Bupyeong-gu, Incheon, 000 and at KRW 35,427, and at KRW 13,219, which was used by the Defendant as the site of the Bupyeong-gu, Incheon, Bupyeong-gu, Incheon, and at KRW 35,427, and at KRW 13,219, and at KRW 13,219, the Defendant agreed to jointly carry out the instant business agreement and construction agreement, notwithstanding any provision of the business agreement and construction agreement, the Defendant secured BB Construction’s profit (excluding value-added tax, excluding the amount calculated by subtracting the Defendant’s development project cost from the total sales price and sales area, and at KRW 5050,500, respectively.

2) The Defendant paid BB Construction KRW 000 on June 29, 2010, KRW 000 on July 16, 2010, and KRW 000 on October 11, 200 on the amount of profit distribution under the instant business agreement.

3) BB Construction filed an application with the Korea Commercial Arbitration Board for arbitration to confirm the amount of profit distribution of BB construction under the instant business agreement between the Defendant and the Defendant, and the Korea Commercial Arbitration Board (the Korea Commercial Arbitration Board) dated 2011.

BB Construction and the Defendant: (a) the remaining profit-sharing obligation of Non-Party Fisheries Cooperatives Federation of the Defendant (hereinafter “NF”); (b) the BB Construction, at the time of transfer of the claim for profit-sharing under the project agreement to NFF for the purpose of securing loans; (c) the profit-sharing obligation of BB Construction shall be the profit that the Defendant shall receive from the Defendant under the agreement of this case; (d) the final business profit-sharing obligation of the Defendant shall be the profit-sharing obligation of 00 billion won after deducting the Defendant’s payment from the final business profit-sharing obligation of 2B Construction Co., Ltd. (hereinafter “CC Construction”); (e) the amount of 00 billion won after deducting the Defendant’s payment for BB Construction from the final business profit-making obligation of 50 billion won (hereinafter “business profit of this case”); and (e) the amount of 100 billion won after deducting the amount of 00.0 billion won from the date of repayment of 200 billion won and the remainder of 200.0 billion won (B Construction).

B. The plaintiff's preserved claim, seizure and collection order

On March 14, 2011, the director of the regional tax office under the Plaintiff-affiliated Tax Office attached the amount equivalent to the above amount of delinquent tax out of the amount (including accrued interest) payable to BB Construction (including unpaid interest) in relation to the instant arbitral award as the preserved right, and notified the Defendant of the attachment of the claim at that time. On March 27, 2012, the director of the regional tax office of the regional tax office requested the Defendant to collect from the Defendant on the basis of the above claim attachment.

[Ground of recognition] Facts without dispute, entry of Gap evidence 2 to 5, purport of the whole pleadings

2. The parties' assertion

A. The plaintiff's assertion

According to the arbitral award of this case, the defendant is obligated to pay BB Construction KRW 000 and damages for delay from July 1, 2010 to BBB Construction. The defendant paid KRW 000 to BB Construction. If the above amount is appropriated to the defendant's compensation for delay of the above profit distribution amount and the principal for BB Construction, the defendant is obligated to pay the remainder of KRW 000 and the damages for delay thereof to BB Construction. Accordingly, the defendant is obligated to pay the above amount to the plaintiff who is the collection right holder.

B. Defendant’s assertion

The Defendant and the BB Construction agreed to make a separate agreement regarding the allocation of the proceeds from the final business of BB Construction, which are determined by the instant arbitral award, on the basis of the allocation ratio of the proceeds from the final business of BB Construction, and the Defendant agreed to make a separate agreement regarding the payment period of the proceeds from the business to be paid to BB Construction and the burden of damages for delay arising from the Do, etc., prior to the receipt of the notice of the instant claim attachment, the Defendant repaid the obligation owed by the Defendant to BB Construction in accordance with the said agreement to NBB Construction or BB Construction, etc. designated by NBB Construction.

3. Determination

(a) Facts of recognition;

(i) a separate agreement between BB Construction and the Defendant;

BB Construction and the Defendant, NBB Construction and NBC made an agreement on August 27, 2010 with the following terms and conditions (hereinafter referred to as “this case agreement”). The parties concerned agree with respect to the arbitration agreement in the case where BB Construction seeks confirmation of whether or not business profit distribution exists or not under the project agreement of this case against the Defendant. With respect to the existence and scope of business profit distribution under the project of this case 1. As to the existence and scope of business profit distribution, the Defendant and BB Construction agree that BB Construction apply to the Defendant for arbitration in the form of a request for confirmation against the Commercial Arbitration Board to determine the amount of credit in accordance with the arbitration agreement.

2.BB Construction has been assigned to NF for the purpose of security against the Defendant, and NFF as the mortgagee shall not object to any objection in the arbitration in respect of the amount of credit relating to the business profit distribution to be determined through an arbitral award between the Defendant and the BB Construction.

5. The Defendant’s share of the operating earnings between the Defendant and BB Construction pursuant to the above arbitral award shall be determined, if:

(ⅰ) the final project revenue that has been paid by CCC Construction prior to the date of the award (CCC Construction delay).

(a) in the case of payment of such person, including interest in arrears; hereinafter the same shall apply), within 10 days from the date of receipt of the written arbitral award, the amount calculated by multiplying that amount by the distribution ratio of BB construction to BB construction other than the additional cost as set forth in paragraph (1)(1) of the business agreement of this case, excluding the additional cost as set forth in paragraph (1)(1) of the business agreement of this case;

(ii) in the case of the final project revenue to be received from the CCC Construction after the date of the award, the amount obtained by multiplying the final project revenue by the share of BBB Construction shall be deposited in the account in the name of NFF within 10 days from the date of receipt of the final project revenue. by unit (i) and (ii).

The limit of the amount to be deposited by the defendant in the name of NFF shall be 000 won of the loan and interest notified by NFF and shall be deposited in the account designated by BB Construction for the excess.

2) Defendant’s repayment of debt to BB Construction

A) The Defendant served the written arbitral award on January 12, 201, and according to the instant agreement, 33.7% of the distribution ratio of BB construction from among the final business revenue already received by the Defendant from CCC Construction at the time of the instant arbitral award on January 21, 2011 (i.e., the instant BB construction profit distribution KRW 000 ±

The amount of KRW 000 equivalent to the amount of the business profit of the instant distribution object (000 won), and KRW 000 on January 21, 201, upon the request of BBB construction, deposited KRW 000 to NFF, Han Bank Co., Ltd., Ltd., and KRW 000,000 to BB construction.

B) In addition, on January 31, 201, the Defendant received 000 won (=00 won x 1.1) plus 10% of value-added tax from the CCC Construction, plus 000 won (i.e., value-added tax of 00 won x 1.1) of the instant BB Construction Proceeds Distribution, excluding 000 won already paid and overdue interest 000 won, and completed the implementation of the instant agreement by paying 000 won, which is the amount equivalent to 33.7% of the profit sharing ratio of BB Construction among the above overdue interest 000 won, to the BB Construction on February 10, 2011.

B. Determination

1) In light of the facts acknowledged earlier, it is reasonable to view that the Defendant and BB Construction determined the respective distribution ratio between BB Construction and the Defendant in accordance with the instant arbitral award. However, it is reasonable to view that the Defendant separately determined the period for payment of profit distribution and damages for delay due to the Defendant’s intent to pay profit distribution for BB Construction and the due date under the instant agreement. Accordingly, the Defendant is obliged to pay to BB Construction within 10 days from the date of receipt of the written arbitral award to BB Construction from the final business revenue (including delay damages) received from CCC prior to the date of the instant arbitral award. Accordingly, the Defendant bears the obligation to pay the remaining final business revenue within 10 days from the date of receipt of the written arbitral award.

2) However, according to the above facts, the defendant's service of the written arbitral award of this case on January 21, 201, which was within 10 days from January 12, 201, and at the time of the arbitral award of this case, the CCC Construction Division at the time of the arbitral award of this case

Of the final business revenue already received, an amount of 000 won corresponding to the ratio of the distribution of BB Construction shall be paid, and the remaining profits and overdue interests shall be paid to BB Construction on February 10, 201, which is within 10 days from January 31, 201, which was finally received from CCC Construction, and the Defendant’s claim for distribution of profits and overdue interests for BB Construction shall be paid to BB Construction on February 10, 201, which was within 10 days from January 31, 201, and the Defendant’s claim for distribution of profits and losses due to BB Construction shall have already been repaid to the Defendant before the instant decision for seizure of claims was served on the Defendant. Therefore, the Plaintiff’s above assertion on the premise

3) On this issue, the Plaintiff asserts that the Defendant’s assertion of the validity of the instant agreement that is inconsistent with the instant arbitral award is not permissible, since the arbitral award has the same effect as a final and conclusive judgment. However, res judicata of a final and conclusive judgment only affects the parties, and there is no ground to deem that the conclusion of a separate settlement agreement between the parties on the basis of the content of the arbitral award is invalid. Therefore, the Plaintiff’s assertion

4. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.