1. The plaintiff's claim is dismissed.

2. The costs of the lawsuit, including the part resulting from the supplementary participation, are all assessed against the Plaintiff.

1. Details of the disposition;

A. On December 30, 2009, the Defendant received a request from the Defendant’s Intervenor (hereinafter “ Intervenor”) for a public auction on B’s unlisted stocks 7,767,470 shares (hereinafter “instant shares”) owned by the Defendant’s Intervenor, and made a decision of sale to C on August 6, 2012 after the public auction notice was given, and C, the buyer, is the same year.

9. 13. The public auction price was paid.

B. On September 26, 2012, on October 2, 2012, the Plaintiff filed a separate claim against the Defendant for issuance of two local income tax of KRW 2,188,413,300 (hereinafter “each local income tax of this case”) arising from the sale of the instant shares in the instant public auction procedure.

C. On October 5, 2012, the Defendant prepared a distribution statement of the proceeds of sale on the 12th of the same month, distributed KRW 92,330,061,130, which is the sum of the proceeds of sale and the deposited interest, and did not distribute the said proceeds of sale to each local income tax claim of the Plaintiff.

(See Evidence Nos. 3, hereinafter referred to as the "disposition of this case"). / [Grounds for recognition] without dispute, each entry in Evidence Nos. 2, 3, and 2 (including virtual numbers), and the purport of the whole pleadings.

2. The defendant's judgment on the main safety defense of this case is based on the nature of the distribution of the proceeds of public sale of this case, the execution method is only based on the procedure for the disposition of arrears under the National Tax Collection Act. Thus, if the plaintiff is dissatisfied with the procedure for the distribution of the proceeds of public sale of this case, the plaintiff can raise an objection to the court that rendered the relevant judgment pursuant to Article 489 of the Criminal Procedure Act, and it cannot contest

On the other hand, even if the public auction of this case is the realization procedure for the execution of the additional collection charge as delegated by the public prosecutor, since the defendant accepted the public auction of this case, the public auction of this case will proceed as its own authority without being instructed and supervised by the public prosecutor, and the decision of allocating the proceeds of the public auction is an act of power and directly affecting the rights and obligations of the