1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On November 4, 2014, the compulsory auction (hereinafter “instant auction procedure”) was initiated to Busan District Court Branch A, Busan District Court, on November 4, 2014 with respect to the third floor of the building No. 2-302 of Busan High Shipping Daegu (hereinafter “instant real estate”) and on June 2, 2015, the instant real estate was sold.

B. On July 21, 1997, the Defendant issued a seizure disposition following the delinquency in payment of value-added tax, and completed the seizure registration as to the instant real estate on July 23, 1997.

Meanwhile, as a creditor of C, who is the owner of the instant real estate, the Plaintiff demanded a distribution in the instant auction procedure.

C. On the date of distribution of the auction procedure of this case opened on June 25, 2015, the Defendant received 40,547,230 won as the second having the seizure right, and the Plaintiff received the distribution of KRW 22,270,294 as the fourth having the right to demand a distribution.

On the date of the above distribution, the Plaintiff raised an objection against the Defendant’s dividend amount, and filed the instant lawsuit before seven days elapse thereafter.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 5, Eul evidence 1 to 8, the purport of the whole pleadings

2. The gist of the Plaintiff’s assertion: (a) the Defendant completed the registration of seizure on the instant real estate on July 21, 1997; (b) there was no later a request for delivery or a demand for distribution by January 15, 2015, which is a final period for demand for distribution of the instant auction procedure; and (c) filed a request for delivery on June 12, 2015.

According to the defendant's request for issuance, the defendant's attachment disposition was 40,547,230 won including the amount of delinquent taxes and additional charges after July 21, 1997.

However, the taxation right holder who made a registration of seizure due to delinquency may receive the delinquent tax amount and the additional dues after the date of the seizure disposition, and if not, it cannot receive the delinquent tax amount and the additional dues after the date of the seizure disposition. Even though the defendant requested the delivery after the end of the seizure disposition, the auction court has made the request after the date of seizure disposition.