1. The plaintiff's claims against the defendants are all dismissed.

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

A. Article 53 of the Framework Act on Local Taxes and Article 38 of the Enforcement Decree of the same Act provide that other claims shall take precedence over others after the statutory due date. According to Article 53 of the same Act and Article 38 of the Enforcement Decree, additional

In addition, according to Article 99 (1) 3 of the Framework Act on Local Taxes and Supreme Court precedents, the statutory due date of acquisition tax not reported is the delivery date of notice, and the statutory due date of additional dues is automatically generated due to the due date without confirmation procedure due to the unpaid amount of principal tax.

The main tax on the date on which a tax item is imposed is the penalty tax ( Heavy) and additional tax, acquisition tax, E. 145,684,00 won on December 13, 2012; 58,94,00 won 58,943,740 won 20,872,000), acquisition tax 8,62,00 won on October 23, 2012; 145,969,120 won on the aggregate of 3,920 won 8,660 won 145,969,120 won on the aggregate of 58,947,660 won, 20,880,660 won prior to the completion date of the auction procedure in this case, which is the completion date of the demand for distribution of the said tax amount, the tax claims against D&C by the Plaintiff on July 16, 2013 are as listed in the following table, and the Plaintiff claimed the amount of the claim.

* The increased additional charges of 18,425,130 won * the increased additional charges of 2,455,530 won until the completion date of the demand for distribution after the establishment registration of a neighboring mortgage by Defendant B was completed * The increased additional charges of 145,969,120 won and additional taxes of 58,947,660 won and additional taxes of 18,425,130 won and increased additional charges of 145,341,910 won were to be distributed to the Plaintiff at the auction procedure of this case, and only 145,969,120 won were to be distributed to the Plaintiff by 113,978,830 won except for the increased additional charges of 2,45,530 won which were incurred by the completion date of the demand for distribution on the amount of credit determined by the Plaintiff’s third-class dividend amount.

Therefore, the Plaintiff is entitled to receive a dividend of KRW 77,372,790 (i.e., KRW 58,947,660 increased by KRW 18,425,130), as a second-class dividend holder, and there is also a right to receive a dividend of KRW 2,627,729 as a third-class dividend holder.