1. The instant lawsuit shall be dismissed.

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

The following facts are examined as to the legitimacy of the instant lawsuit ex officio. According to the purport of the entire pleadings, as the Plaintiff failed to pay national taxes of KRW 190,067,650 until August 28, 2014, the head of the Goyang Tax Office attached the Plaintiff’s claim for the equipment rental fee of this case against the Defendant pursuant to Article 41 of the National Tax Collection Act on March 26, 2014, and the Plaintiff reached the Defendant on March 31, 2014 after notification of seizure on March 28, 2014. As such, the obligee cannot exercise the seized claim, and the lawsuit brought by the obligee is unlawful as it is filed by a non-party-qualified person due to the loss of the right to collect claims (Supreme Court Decision 2009Da101435, 101442, Mar. 25, 2010). The Plaintiff’s lawsuit of this case is unlawful.

Therefore, we decide to dismiss the instant lawsuit and decide as per Disposition.