1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. On June 21, 2018, the Plaintiff filed an application for a payment order with respect to C (hereinafter “C”) seeking payment of overdue wages and retirement allowances with the Jung Government District Court Decision 2018 tea904, and confirmed that C would pay the Plaintiff KRW 44,630,288 and its delay damages.

B. C did not pay 38,734,450 won for five national taxes, including value-added tax, and the Defendant seized C’s credit card sales claims.

C. The amount of KRW 9,726,041 was distributed to the Defendant in the second order among the amount to be distributed on the date of distribution of distribution in the distribution procedure B by the Yeongdeungpo-gu District Court case, which was in progress on February 28, 2019, as a distribution procedure for the above credit card sales claim seized.

The plaintiff, on the date of the above distribution, made a statement of objection to the distribution against the defendant regarding the full amount of the distribution on the date of distribution, and filed a lawsuit of objection to the distribution of this case within seven days thereafter.

【Ground for recognition】 The fact that there has been no dispute, Gap 2, 3 evidence, Eul 1, the purport of the whole pleadings and arguments

2. The assertion and judgment

A. The plaintiff asserts that the main point of the plaintiff's assertion is that the wage priority creditor as provided in Article 38 of the Labor Standards Act should be distributed preferentially to the plaintiff, so that the amount of dividends to the defendant should be deleted and that the plaintiff should be distributed.

As to this, the defendant has the right to preferential reimbursement under substantive law.

Even if the demand for distribution was not made by the deadline for the completion of the demand for distribution, and the distribution was made to the defendant, so it is legitimate to distribute it to the defendant.

(b) Any creditor, who has an executory exemplification of the relevant law, who has effected a provisional seizure subsequent to the registration of a decision to commence the auction, or who has the right to demand a preferential reimbursement under the Civil Act, the Commercial Act and other Acts, may receive the distribution only in the case where he has made a demand for distribution by the completion period of the demand for distribution, and