1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. A. Tax claims against the Plaintiff’s taxation claim against East Asia, Inc., Ltd., Ltd. (hereinafter “ East Asia,”) are KRW 423,576,330 in total, including value-added tax, corporate tax, wage and salary tax, and retirement income tax, as of July 5, 2016.

B. The Plaintiff’s attachment notification 1) The head of Pakistan District Tax Office issued the Plaintiff’s tax claim against the Defendant as enforcement bond against the Plaintiff’s right to taxation against the ASEAN, and “the amount until the Defendant’s delinquent amount (including any increased additional dues and expenses for disposition on default added thereto) including the amount to be paid by the Defendant to the ASEAN, which is a delinquent taxpayer of national tax, is a seized claim, and the date of attachment was paid on April 20, 2016 to request the Defendant to pay the delinquent amount related to the attachment by April 29, 2016, and the said notification reached the Defendant on April 27, 2016.2) The Plaintiff’s head of Pakistan District Tax Office sent the Plaintiff’s taxation claim against the ASEAN, and notified the Defendant of the attachment order, including the amount of delinquent amount to be paid to the Defendant in the present and future from among the transaction amount payable to the ASEAN America, which is a delinquent taxpayer of national tax, until the date of attachment 1201.16.214.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-2, Gap evidence 7 and 8, the purport of the whole pleadings

2. Determination on the cause of the claim

A. The Plaintiff’s assertion 1 by the parties concerned has a national tax claim of 436,974,020 won against East Asia, and East Asia has a sales claim of 436,974,020 won against the Defendant.