1. The plaintiff's appeal is dismissed.

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

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

1. The reasoning of the court’s explanation concerning this case is as follows, except in the following cases, the reasons for admitting the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance. Thus, the same shall be cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

Article 17-2 (4) of the former Local Finance Act that applies to the collection of the right to claim the return of the subsidy in this case provides that "the head of a local self-governing organization may collect local subsidies to be returned by a local government-subsidized project operator pursuant to paragraph (2) or (3) in the same manner as local taxes are collected. In such cases, the collection of refunds shall take precedence over other public charges

Under the above provision, “it may be collected according to the example of collecting local taxes” means that it is possible to collect local taxes by compulsory collection under the procedure for collecting local taxes in arrears as prescribed by the Local Tax Collection Act. However, in light of the fact that Article 44(1)5 of the Debtor Rehabilitation Act provides that “the example of collecting national taxes or local taxes (including the example of the disposition on default of national taxes or local taxes; hereinafter the same shall apply),” it is reasonable to deem that “a claim that can be collected according to the example of collecting national taxes” under Article 140(2) of the Debtor Rehabilitation Act includes “a claim that can be collected pursuant to the example of collecting local taxes, such as the instant claim for return of subsidies.

B. However, in order to constitute a claim under Article 140(2) of the Debtor Rehabilitation and Bankruptcy Act, “the priority of collection shall be higher than the general rehabilitation claim.” In addition to the language and purport of Article 17-2(4) of the former Local Finance Act and the following circumstances, Article 17-2(4) of the former Local Finance Act only prescribes that a refund is in the priority of collection than the other public charges, and further stipulates that a refund is in the priority of collection than that of other public charges.