A. On May 4, 2000, the Plaintiff completed the registration of the establishment of a neighboring mortgage by the Daegu District Court under Article 9136, which received by the Youngcheon District Court Registry of the Daegu District Court on May 4, 200, with respect to the area of 844 square meters (hereinafter “instant real estate”) for the store site D in Yongcheon-si, Seocheon-do, Seocheon-do, Chungcheongnam-do, and the debtor C and the creditor as the Plaintiff.

B. Defendant Republic of Korea (the North Daegu District Office) completed the attachment registration on September 7, 2001, the receipt of the above registry office No. 18750 on September 3, 2001, for the instant real estate.

C. On March 8, 2002, Korea Labor Welfare Corporation completed the attachment registration as of March 5, 2002 by the above registry office No. 7051 on the instant real estate.

Meanwhile, in accordance with Article 88 of the National Pension Act and Article 4 of the Act on the Collection of Insurance Premiums for Employment Insurance and Industrial Accident Compensation Insurance from January 1, 2011, the defendant National Health Insurance Corporation is entrusted with the collection of pension premiums, employment and industrial accident compensation insurance premiums in addition to health insurance premiums.

E. On October 25, 2013, the Plaintiff filed an application for voluntary auction with respect to the instant real estate under this Court B, and on October 25, 2013, the procedure of voluntary auction was initiated regarding the instant real estate according to the order to commence voluntary auction.

F. During the instant voluntary auction procedure, the Defendant National Health Insurance Corporation (the Vice Governor of Daegu North Korea under the jurisdiction of the Ministry of Health and Welfare) filed a claim for the issuance of KRW 15,184,620 in the aggregate of KRW 9,835,520 (from March 11, 1998 to June 26, 200), industrial accident compensation insurance premiums (hereinafter “industrial accident insurance premiums”) and arrears of KRW 5,349,100 (from March 11, 1998 to June 26, 200), with respect to KRW 15,184,620 in arrears, Defendant Republic of Korea (the Vice Governor of Daegu North Korea under the jurisdiction of the Republic of Korea), including global income tax, value-added tax, corporate tax, capital gains tax, etc. (the statutory due date from May 31, 200 to December 11, 2013).

(g) This Court is a court on the date of distribution that was in progress on May 23, 2014.