1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. Basic facts

A. From around 2007, the Defendant: (a) from the previous owner of Eunpyeong-gu Seoul Metropolitan Government (hereinafter “instant store”); (b) operated a bowling site on November 24, 2009, the Defendant acquired all ownership of the instant store and the bowling site facilities in the compulsory auction procedure; and (c) the Defendant operated the bowling site in the instant store pursuant to the previous lease agreement even after the change of the owner.

B. On November 2, 2010, B concluded a lease agreement on the instant store and bowling place facilities between the Defendant and the Defendant, setting the deposit of KRW 130,00,000, monthly rent of KRW 16,50,000 (including value-added tax) and the lease period from December 1, 2010 to November 30, 2015.

C. On July 23, 2014, the director of the Seocho District Tax Office under the Plaintiff’s jurisdiction attached the amount to KRW 589,789,300 in arrears, such as capital gains tax, pursuant to Article 41 of the National Tax Collection Act, among the rent claim of the instant store against the Defendant on July 23, 2014, and issued the attachment notification to the Defendant on July 28, 201 (hereinafter “instant attachment notification”).

B As of October 6, 2014, 593,026,580 won such as capital gains tax and additional dues are in arrears.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 4 (including additional number), the purport of the whole pleadings

2. According to the facts of recognition as to the Plaintiff’s claim, the Defendant is an execution creditor who subrogated B pursuant to Article 41 of the National Tax Collection Act, with respect to KRW 49,50,000 of the instant rent claim and its effect after the seizure took effect, and as sought by the Plaintiff, Article 3(1) of the Act on Special Cases Concerning Expedition, etc. of Legal Proceedings from August 28, 2015 to September 30, 2015; the main sentence of Article 3(1) of the former Act on Special Cases Concerning Expedition, etc. of Legal Proceedings (amended by Presidential Decree No. 26553, Sept. 25, 2015; before its enforcement, Oct. 1, 2015).