1. The plaintiff's action against the intervenor taking over by the defendant Labor Welfare Corporation shall be dismissed;

2. The defendant corporation.

1. The Plaintiff’s determination as to the legitimacy of the lawsuit against the Intervenor taking over the Defendant Korea Workers’ Compensation and Welfare Service (hereinafter “Defendant Intervenor”), asserts that, on the ground that the Defendant C&M (hereinafter “Defendant C&M”) defaulted in paying KRW 44,958,420, the employment insurance premium in arrears, Defendant C&M, the Korea Workers’ Compensation and Welfare Service (hereinafter “Defendant C&M”) has the obligation to cancel the registration of seizure of the instant real estate, as stated in the purport of the claim, on the real estate other than 73 lots of real estate owned by Defendant C&M (hereinafter “instant real estate”). However, the Plaintiff paid KRW 33,917,00 among them by subrogation, and the Defendant Korea Workers’ Compensation and Welfare Service fully collected the remainder of the employment insurance premium by disposing of a part of the said real estate by public auction.

Article 4 of the Industrial Accident Compensation Insurance Act provides that "The Act on the Collection of Insurance Premiums, etc. for the Collection of Employment Insurance and Industrial Accident Compensation Insurance shall apply to insurance premiums or other dues collected to cover the expenses for insurance business under this Act," and Articles 4, 13, and 28 of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance shall provide that "the National Health Insurance Corporation shall notify and collect the insurance premiums, etc., and may collect them in the same manner as delinquent national taxes are collected in arrears." Articles 45, 47, and 54 of the National Tax Collection Act provide that "the head of the competent district tax office shall register the seizure of real estate or request the cancellation of the registration of the seizure of national taxes as delinquent national taxes to the head of competent tax office."