1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. Entertainment Co., Ltd. (hereinafter “ Entertainment”) is a multi-level selling company engaged in food, agricultural and fishery products, and wholesale and retail distribution business pursuant to the Act on Door-to-Door Sales, Etc., and the Plaintiff signed a contract to purchase goods from the first patrolman of August 2013 to September 21, 2013, and paid KRW 61,736,700 as the price for goods.

B. On November 11, 2013, the Plaintiff withdrawn from a cooperative member, and thereby came therefrom, received a payment order with the Seoul Central District Court 2014 tea13285 on March 17, 2014 regarding the refund claim amounting to KRW 61,736,700, and around that time, the said payment order became final and conclusive. On April 30, 2014, the Plaintiff received a collection order with the Seoul Central District Court 2014TT on the basis of the above payment order’s original copy with the executory force on April 30, 2014, from the Korea Special Aid Association, which was served on the third debtor. The original of the decision was served on the Korea Special Aid Association.

C. Meanwhile, entertainment had a claim for return of contribution to the Korea Special Sales Mutual Aid Association. On May 2014, the said Mutual Aid Association deposited the amount of the relevant claim 3,884,45,632 as Seoul Central District Court No. 10034 pursuant to Article 248(1) of the Civil Execution Act, on the ground that creditors of entertainment, including the Plaintiff, were subject to provisional attachment, seizure, and collection order, etc. on the said claim for return of contribution.

Accordingly, the Seoul Central District Court D (hereinafter “instant distribution procedure”) commenced the distribution procedure. On October 31, 2014, the above court distributed the remainder of KRW 3,284,418,928 to the wage creditors E (appointed party) who received the claim attachment and collection order under the Seoul Central District Court 2014TTB order under the Seoul Central District Court 2014TB10296, under the order of 592,184,239 won and 2, the wage creditors E (appointed party) who received the claim attachment and collection order under the Seoul Central District Court 2014TTB order under the order of 15,51,245 won and 3rd priority to the wage creditors F (appointed party) who received the claim attachment and collection order under the Seoul Central District Court 2014TB order.