1. The Defendant’s KRW 1,909,425,730 among the Plaintiff, and KRW 152,070,230 among the Plaintiff, shall be from October 7, 2014, and KRW 1,757,355.

1. Basic facts

A. On November 8, 2010, Echina Construction Co., Ltd. (hereinafter “EN General Construction”) concluded a construction contract (hereinafter “instant construction contract”) with the Defendant setting the construction cost of 16 billion won (including value-added tax) as the construction cost of the construction project for the construction project of the 264-4 and 10 lots of ground officetels (hereinafter “the instant officetel”) in Nam-gu, Incheon (hereinafter “instant construction contract”). On November 8, 2010, an agreement was made regarding the method of paying the construction cost (hereinafter “instant substitute payment agreement”) as follows.

1) Payment of the construction cost shall be made for the entire new building as a substitute. 2) In the case of the construction of the defendant and the Echina General, the goods shall be marked on the basis of an amount obtained by deducting 10% of the selling price by setting the number of units of each floor corresponding to the construction cost.

3) To cover the smooth construction cost, the EN General Construction shall delegate all the tasks related to sale. 4) The Defendant shall pay the construction cost first when goods other than those designated as the construction cost have been sold.

B. On July 8, 2013, pursuant to Article 41 of the National Tax Collection Act, the Plaintiff issued the Defendant a notice of the attachment of claims (hereinafter “Notice of Attachment 1”) stating that “The amount of claims against the Defendant, among the claims against the Defendant (including claims to be incurred previously, included in the increased additional charges and expenses for disposition on default added thereto)” would be paid to the Plaintiff by July 25, 2013, with the claims subject to attachment as the claims subject to attachment. The said notice of attachment reached the Defendant on July 11, 2013.

At the time, EN General Construction failed to pay the total amount of KRW 227,181,50 as follows:

C. On June 30, 2014, the Plaintiff’s claim against the Defendant for seizure, “The amount up to the time of national taxes in arrears (including increased additional charges and expenses for disposition on default added later) among the claims against the Defendant (including claims to be incurred thereafter) by EN General Construction.”