1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. 1) B is the progress of the public sale procedure and the preparation of the initial distribution statement, and 76,036 square meters of land C, Cheongbuk-gun, Chungcheongnam-do (hereinafter “instant real estate”).

(2) On September 20, 199, on September 20, 199, the establishment registration of a mortgage (hereinafter “instant collateral registration”) consisting of the debtor B, mortgagee D, or maximum debt amount of 260 million won with respect to the instant real property to D on September 20, 199.

2) On October 18, 2013, the chief of the Port Tax Office completed the attachment registration based on the disposition on default on the instant real estate on the ground that B did not pay taxes.

3) Under Article 61(5) of the National Tax Collection Act, the Korea Asset Management Corporation conducted a public auction procedure on the instant real estate by proxy with the head of the tax office having jurisdiction over the port under Article 61(5). 58,563,820 won, which is the amount to be distributed on July 16, 2014, shall be 2,066,320 won, 40,760 won, 40,760 won, and 3rd mortgage holders, 45,710,000 won (hereinafter “instant amount”).

(3) The first distribution statement (hereinafter referred to as “the first distribution statement”) to the effect that each distribution is to be made in the fourth distribution tax secretary 746,740 won.

(4) The Korea Asset Management Corporation, upon receipt of an objection to the allocation of the instant amount from B on the distribution date, delivered the remainder of the instant amount, excluding the instant amount, to each distribution authority, and remitted the instant amount to the head of the Port Office on July 25, 2014, and the head of the tax office deposited it as the government custody pursuant to Article 84(1) of the National Tax Collection Act.

5) B withdrawn the distribution objection on July 28, 2014. B. D (i) refusing to pay the instant amount and preparing a revised distribution statement) D transferred the claim on the instant amount to the Plaintiff on July 1, 2014, and notified the Korea Asset Management Corporation thereof.

2) On July 28, 2014, the Korea Asset Management Corporation: 55,721,620 won (i.e., the instant amount subject to distribution reserved by attaching a letter of withdrawal of distribution objection B, a notice of assignment of assignment of D and a written request for deposit.