The instant lawsuit is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Basic facts

A. The Plaintiff received the principal and interest claim corresponding to the execution claim of the attached Form from B, and the head of the Defendant (hereinafter “head of Gwanak-gu”) seized the claims specified in the attached Form in accordance with the Act on the Collection of National and Local Taxes.

B. On March 30, 2012, “C” with respect to C and B, and with respect to these KRW 333,068,00,00, the Seoul High Court rendered to B with payment of 5% interest per annum from October 9, 2009 to March 30, 2012; and 20% interest per annum from March 31, 2012 to the date of full payment (see Supreme Court Decision 201Na48164, 56233), and the Supreme Court dismissed and became final and conclusive on September 13, 2012 (hereinafter “instant claim arising from the final and conclusive judgment”).

On December 9, 2016, the Plaintiff entered into a contract for the transfer of the claim to which the principal and interest of the instant judgment were transferred from B, and D, the spouse of C, received notice of the transfer of the claim on January 20, 2017.

(d)

On the other hand, on June 28, 2017, the court of execution prepared a dividend list of the instant dividends “B, and B’s right to claim dividend payment,” with the content of allocating dividends of KRW 210,920,296 to the person who is the right to demand dividend in the compulsory auction procedure for real estate owned by C, including Seoul Central District Court E, and eight real estate compulsory auction procedure (hereinafter “instant dividend list”).

In this regard, some creditors stated their respective objections against the total or partial amount of dividends in B and filed a lawsuit of objection against dividends, and the court of execution deposited the dividend amount in July 13, 2017 as the Seoul Central District Court No. 14129 and No. 14132 in 2017.

E. The Seoul High Court is above D.

In a lawsuit on the objection to the distribution of dividends stated in the Paragraph, February 7, 2020, the Plaintiff is deemed to be qualified as an enforcement party with respect to the claim for principal and interest of this case.

However, at the time of the preparation of the dividend table of this case, a copy of succession execution shall be granted.