1. The plaintiff's claim is dismissed.

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

1. Facts of premise;

A. The Solomon Group Co., Ltd.’s tax refund claim of Solomon Group (hereinafter “stock company”) held a claim for refund of value-added tax amounting to KRW 301,539,510 (hereinafter “the claim for refund of this case”) with respect to the Republic of Korea’s jurisdiction.

B. On January 3, 2013, the Defendant: (a) a collection order for the instant refund and the transfer of the claim; (b) the Defendant, with respect to the instant refund claims against the Republic of Korea of Solomon Group on January 3, 2013, issued by the Seoul Central District Court 2012 Talomon Group as KRW 4,784,083,291, with respect to the amount claimed as KRW 4,784,083,29

On January 8, 2013, the first order was served on the Republic of Korea on January 2, 2013. 2) Solomon Group: (a) transferred the instant refund claim (hereinafter “transfer of claim”); and (b) submitted a written request for the transfer of national tax refund (hereinafter “written request for the transfer of claim”) to the Glomon Group to the Glomon Real Estate Trust Co., Ltd. (hereinafter “Slomon Group”); and (c) on February 13, 2013, the Samsung tax secretary, the Jari-gu, Gangnam-gu, Seoul, and the integrated civil petition office for Seocho tax affairs (hereinafter “instant integrated civil petition office”) with the content that the instant refund claim is transferred to the Glomon Real Estate Trust.

The receipt date of the instant transfer request was signed and sealed by the receipt date of the Samsung Tax Department, “ February 13, 2013.”

3) On March 15, 2013, the Plaintiff issued a collection order for the seizure and collection of the claim amounting to KRW 6,471,046,80 as Seoul Central District Court 2013TTT 8165 with respect to the claim for the instant refund (hereinafter “2 order”).

(c) On March 20, 2013, the second order was served on the Republic of Korea on March 20, 2013. (c) The Republic of Korea’s deposit and distribution procedures 1) cannot identify the creditor due to the first and second order with respect to the claim for the refund of this case and the letter of request for transfer of this case, etc.

"The Civil Execution Act" is a cause for the execution.