1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. 1) C is a 790 square meters of forest land D in Sung-si on March 18, 2005 (hereinafter “instant real estate”).

) Of the instant real estate, the registration of ownership transfer for 1,890/6,610 shares has been completed, and on April 27, 2005, the registration of ownership transfer for the share of co-owners among the instant real estate was completed on the ground of the division of co-ownership on April 25, 2005. The Southyang Agricultural Cooperatives, which is the mortgagee of the instant real estate, applied for voluntary auction of the instant real estate to Suwon District Court E, and the said court rendered a decision to voluntarily commence the auction on November 9, 2009. The instant real estate was sold to the Plaintiff on December 27, 2010 during the said voluntary auction procedure. (ii) The head of Ansan District Tax Office determined capital gains tax of KRW 34,306,410 as of September 30, 2013 and imposed capital gains tax of KRW 34,306,410 as of September 30, 2013, C did not pay the amount, thereby reaching KRW 50,15,7205,720 won.

B. 1) The Plaintiff filed an application for compulsory auction against C-owned shares of 67/244 square meters in Suwon District Court B, Suwon District Court B, and F-owned building 201, 202, 301, and 302, and the above court rendered a decision to commence compulsory auction on September 16, 2013. In the above compulsory auction procedure, the Defendant filed a request with Suwon District Court for delivery of KRW 50,15,720 in total of transfer income tax against C, and on November 23, 2016, the said auction subject matter was sold to the Plaintiff on November 23, 2016. 2) The Suwon District Court prepared a distribution schedule of KRW 113,862,951 in actual dividends of KRW 323,970 in the amount to be distributed [the delivery authority], 501, 501, 323630 in the amount to be distributed to the Plaintiff and the remaining creditors [the Plaintiff’s claim delivery authority]

G, the Plaintiff’s agent, was present on the aforementioned date of distribution, and raised an objection to the distribution of KRW 28,692,221 among the amount of dividends of KRW 50,155,720,000, and filed the instant lawsuit within seven days thereafter.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, and 6, all pleadings.