The plaintiff has priority over the defendant according to the principle of attachment priority.

As the seizure of the plaintiff is registered earlier than the seizure of the defendant and the seizure first priority is applied, it seems that the plaintiff's claim takes precedence over the defendant's claim.

Article 101 of the Framework Act on Local Taxes

Daejeon District Court Decision 2013Gaz. 115684

Boan City

Korea

on 14, 2010

oly 11, 2014

1. The defendant shall pay to the plaintiff 17,443,739 won with 5% interest per annum from February 3, 2012 to September 9, 2013, and 20% interest per annum from the next day to the day of complete payment.

2. The costs of the lawsuit are assessed against the defendant.

3. Paragraph 1 can be provisionally executed.

The same shall apply to the order.

* The ruling of small-sum case may choose not to state the reasons in accordance with Article 11-2(3) of the Trial of Small Claims Act.