1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. On May 8, 2014, the Defendant received a decision on commencing rehabilitation procedures by the Seoul Rehabilitation Court 2014Kahap89, and the Plaintiff filed the instant lawsuit seeking reimbursement by asserting that on the same day the Plaintiff paid taxes of KRW 47,505,110 on behalf of the Defendant. The duplicate of the instant complaint was served on the Defendant on May 19, 2014.

B. On August 27, 2014, the Defendant submitted to this court a report on the grounds of the interruption of litigation procedures on the grounds that there was a decision on commencing the rehabilitation procedure against the Defendant, and the Plaintiff submitted a written application for resumption of litigation procedures against the Defendant’s administrator on

C. On September 1, 2014, the Plaintiff reported the instant claim to the rehabilitation court as a rehabilitation claim, but the Defendant’s custodian raised an objection to the said rehabilitation claim on the special inspection date held on December 23, 2014, and on January 19, 2015, filed an application for the final claim inspection judgment with the Seoul Rehabilitation Court No. 2015Ma48.

The rehabilitation procedure against the defendant was completed on August 16, 2016.

[Ground of recognition] Unsatisfed Facts, marked facts, purport of the whole pleadings

2. Determination on the lawfulness of the instant lawsuit

A. Any rehabilitation creditor who intends to participate in rehabilitation procedures pursuant to the Debtor Rehabilitation and Bankruptcy Act (hereinafter referred to as the “Act”) shall report rehabilitation claims (Article 148(1) of the Act); when an objection is raised against any reported rehabilitation claims, all of the objectors may file an application with the court for the final claim inspection judgment (Article 170(1) of the Act); and anyone who is dissatisfied with such judgment may file a lawsuit of objection against the final claim inspection judgment.

(Article 171 (1) of the Act: Provided, That where any lawsuit on rehabilitation claims is pending at the time rehabilitation procedures commence, any rehabilitation creditor shall report the rehabilitation claims and when any objection is raised to the reported rehabilitation claims, all of the objectors shall take over the litigation procedures as other parties to the lawsuit.

(Article 172(1) of the Act).