1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The grounds for the judgment of the court of first instance shall be cited pursuant to the main sentence of Article 420 of the Civil Procedure Act citing the judgment of the court of first instance

except that part of the following shall be dried or added:

2. The attachment on February 12, 2015 below 3-2 of the first instance judgment following the five pages shall be subject to the following dismissal: “The attachment on February 12, 2015 shall not be effective regardless of whether the seized claim reaches the Defendant because it is not specified.”

Article 41(1) of the National Tax Collection Act provides that “When the head of a tax office attaches a claim based on the disposition on default of national taxes, he/she shall notify the obligor of the relevant claim (hereinafter referred to as “third obligor”) of the purport thereof,” and Article 42 of the same Act provides that “the effect of the seizure of the claim shall accrue when a notice of seizure of the claim is served on the obligor,” and it is difficult to conclude that the notice of seizure of the claim as of February 12, 2015 is served on the Defendant solely on the written evidence No. 2-1 and No. 10.

(3) On February 12, 2015, the attachment on February 12, 2015 is not effective in that it was not proven that the notice of attachment was served on the Defendant. The attachment on February 12, 2015 added the following at the end of 6th 13th of the judgment of the first instance.

Even if each of the above claims subject to seizure was specified, there was a claim for the unpaid transaction price against the Defendant of East Asia as of April 27, 2016 or November 23, 2016, with the evidence submitted by the Plaintiff, including evidence Nos. 4 and 9, that occurred.

or thereafter, a claim for such transaction amount.