1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On November 12, 2012, the Plaintiff account transfer KRW 37,923,264 at the Bank’s deposit account (Account Number C, hereinafter “instant account”) of B, a company without any cause.

B. On September 3, 2012, the Defendant’s director of the Ansan District Tax Office attached the claim to return the deposits in the instant account held by the Bank of Korea on the condition that “the amount of seized claims shall include the amount to be deposited at present and in the future in connection with the account held by the Company B, including the amount to be deposited in the present and in the future in relation to the account held by the Company B,” and on September 4, 2012, the said claim attachment notice was issued to the Bank of Korea.

At the time of the arrival of the notice of seizure of claims, the balance of the instant account was KRW 29,682, and thereafter, the Plaintiff transferred KRW 37,923,264 to the instant account on November 12, 2012, the remainder was KRW 47,263,193.

C. On June 19, 2013, the Defendant’s head of Ansan District Tax Office collected the entire amount of KRW 47,288,864, which is the balance at the time of the instant account according to the seizure of the said claim. D.

Meanwhile, on the other hand, the Plaintiff filed a lawsuit seeking the return of KRW 37,923,264, which remitted to B by mistake against the Plaintiff (U.S. District Court Decision 2013Dadan24153). On April 30, 2014, the Plaintiff rendered a judgment in favor of the Plaintiff that the Plaintiff would pay KRW 37,923,264 and damages for delay. Around that time, the Plaintiff became final and conclusive.

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

2. The assertion and judgment

A. The plaintiff's assertion asserts that the defendant is obligated to pay 37,923,264 won and delay damages to the plaintiff since the defendant collected 37,923,264 won from the deposit account of corporation B.

B. Although there is no legal relationship that causes account transfer between the person who requested the transfer of judgment and the payee, the recipient’s deposit claim equivalent to the account transfer amount by account transfer.