1. A distribution schedule prepared on February 16, 2017 by the same court with respect to the case of an application for an auction for a real estate auction filed by the Incheon District Court A.

1. The following facts may be found either by dispute between the parties or by the respective entry in Gap evidence 1 to 7 (in the case of evidence with a serial number, including a serial number), and by the purport of the entire pleadings.

As of September 15, 2014, the Defendant imposed on the Plaintiff the tobacco consumption tax of KRW 241,657,00 for the export portion of July 2009, and KRW 153,461,480 for the local education tax, ② tobacco consumption tax of KRW 249,990,00 for the export portion of August 2009, and KRW 157,887,910 for the local education tax, ③ tobacco consumption tax of KRW 124,95,00 for the export portion of September 209, and KRW 78,496,860 for the local education tax.

B. On December 12, 2014, based on the imposition of tobacco consumption tax and local education tax as of September 15, 2014 against the Defendant’s Plaintiff on September 15, 2014, the Defendant seized B large 112.4 square meters and its ground buildings owned by the Plaintiff (hereinafter “instant real estate”).

C. In the case of the application for the auction of real estate A in the Incheon District Court regarding the instant real estate, with regard to KRW 317,37,896 to be actually distributed on February 16, 2017, the said court prepared a distribution schedule that distributes the amount of KRW 5,184,780 to C of the first priority wage creditors, KRW 6,358,695 to D, KRW 393,300 to Jung-gu, Incheon Metropolitan City among the second right holders (the pertinent tax), KRW 70,000 to the third right holders of the third right collective security, KRW 70,000 to the third right holders of the third right collective security, and KRW 235,401,121 to the Defendant who is the fourth right holder of the fourth right to seize (hereinafter “instant distribution schedule”).

On February 16, 2017, the Plaintiff appeared on the open date of distribution, and raised an objection against the total amount of dividends to the Defendant, and filed the instant lawsuit on February 20, 2017, which is seven days thereafter.

E. Meanwhile, on September 15, 2014, the Plaintiff filed a lawsuit against the Defendant demanding revocation of the imposition of tobacco consumption tax and local education tax (Seoul District Court 2016Guhap50994), and the court of first instance rendered a judgment revoking all of the above imposition on September 2, 2016.

The defendant appealed against the above judgment of the first instance, but the Seoul High Court.