2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

A. On September 7, 2010, the Defendant completed the registration of the establishment of a mortgage over KRW 39 billion with respect to the J building located in Gangnam-gu Seoul Metropolitan Government (hereinafter “instant building”). The Defendant completed the registration of the establishment of a mortgage over the maximum debt amount of KRW 39 billion on September 7, 2010 with respect to the building owned in Gangnam-gu Seoul (hereinafter “instant building”).

B. The Defendant received a decision to commence a voluntary auction as to the building of this case from Seoul Central District Court C, and the creditors of the non-party company also joined two cases upon the decision to commence a compulsory auction as D, and the auction procedure was initiated.

C. In the above auction procedure, the Plaintiffs asserted that they are lessees with preferential right to payment under the Commercial Building Lease Protection Act (hereinafter “The Commercial Building Lease Protection Act”), and demanded the distribution of dividends, but the court of execution, on April 24, 2015, distributed dividends of KRW 28,250,273,489 to the Defendant, who is a mortgagee of a collective security right, and prepared a distribution schedule that did not distribute dividends to the Plaintiffs.

The Plaintiffs raised an objection to the dividend distributed to the Defendant on the date of distribution, and filed the instant lawsuit on May 1, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 4, the purport of the whole pleadings

2. The plaintiffs asserted that prior to the registration of the decision to commence the instant auction, the right to preferential reimbursement under the Commercial Building Lease Act is a lessee who has a right to preferential reimbursement under the Commercial Building Lease Act by entering into a commercial building lease agreement with the non-party company as to the first and second floors among the buildings in this case and completing business registration. Thus, each of the 22 million won, which can be preferentially paid pursuant to the Commercial Building Lease Act, shall be distributed to the plaintiffs, and the dividend amount of the defendant shall be reduced to

3. The key issue of the instant case is whether the Plaintiffs are genuine lessees or false lessees to receive dividends. The evidence submitted by the Plaintiffs and the Defendant and the purport of the entire pleadings are as follows.