The judgment below is reversed and the case is remanded to Seoul High Court.

Of the grounds of appeal, it is judged that the distribution to Defendant A, who is a person having chonsegwon, is erroneous.

1. The lower court determined that, insofar as Defendant A, who is a person having chonsegwon, requested distribution prior to the preparation of a distribution statement, distribution of the entire amount of the deposit money requested by the Korea Asset Management Corporation to the above Defendant is justifiable, insofar as it did not have any grounds for exclusion of the right to lease on a deposit basis with opposing power under the former National Tax Collection Act (amended by Act No. 9913, Apr. 4, 201; hereinafter the same shall apply) from the right to distribution, and only before the preparation of a

2. However, it is difficult to accept the above determination by the court below for the following reasons.

Article 80(1) of the former National Tax Collection Act provides that the head of a tax office shall distribute the proceeds from the sale of attached property and the deposit interest of the proceeds from the sale thereof under Article 81. Article 81(1) provides that national taxes, surcharges, expenses for disposition on default, and other claims shall be allocated to the following national taxes, surcharges, expenses for disposition on default, and expenses for disposition on default related to seizure. Article 81(1) provides that "national taxes, surcharges, expenses for disposition on default, local taxes, or public charges related to seizure" under subparagraph 1, subparagraph 2 of the same Article, and subparagraph 3 of the same Article provide that "bonds secured by

In addition, the latter part of Article 83 (1) of the former National Tax Collection Act provides that "the person to be distributed shall request the head of a tax office to distribute before preparing a distribution statement."

B. However, the former National Tax Collection Act does not explicitly stipulate whether the right to lease on a deposit basis is extinguished due to sale, and in light of the nature as the right to lease on a deposit basis, unless otherwise expressly provided, the right to lease on a deposit basis with opposing power is acquired by the purchaser.