1. Of the distribution schedule prepared on June 11, 2014 by the same court with respect to the case of Changwon District Court B real estate compulsory auction.

1. Basic facts

A. As to the share of 1/4 of the 2,160 square meters in D-si, Kimhae-si and 1/4 of the 2,161 square meters, the Plaintiff filed an application for a compulsory auction of real estate with Changwon District Court B (hereinafter “instant compulsory auction”) with the claim claim amounting to KRW 634,237,602 of the principal and interest on the loan of C as KRW 130,000,000 (hereinafter “instant claim”) around 209, the Plaintiff filed a claim for a compulsory auction of real estate with the said claim amounting to KRW 634,237,602 of the interest and interest on the loan of C (hereinafter “instant compulsory auction”). In the said case of the said compulsory auction, on November 25, 2013, the North Korea Busan District Court (hereinafter “Defendant”) filed a claim for the issuance of the said national tax claim with C on June 30, 2008.

B. On June 11, 2014, the above court prepared a distribution schedule with the content that distributes KRW 96,985,410 to the Defendant on the date of distribution of the compulsory auction of this case, and KRW 10,208,787 to the Plaintiff, in the order of priority.

C. On the date of distribution, the Plaintiff filed a lawsuit of demurrer against the Defendant regarding the total amount of dividends to the Defendant, and thereafter filed a lawsuit of demurrer against the distribution against the Defendant on June 18, 2014.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap's 1 through 6, the purport of whole pleadings

2. Determination

A. Article 27(1) of the former Framework Act on National Taxes (amended by Act No. 911, Jan. 1, 2010) provides that “The extinctive prescription of the State’s right to collect national taxes shall expire if it is not exercised for five years from the time it is possible to exercise such right.” Article 27(3) of the same Act provides that when the State’s right to collect national taxes can be exercised pursuant to the same provision shall be prescribed by Presidential Decree. Accordingly, Article 12-4(1)1 of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 22038, Feb. 18, 2010) provides that “in cases of national taxes for which a duty to pay taxes is finalized by filing a return on the tax base and the amount of tax, the date following the statutory due date for filing the return and