1. The Defendant’s KRW 190,000,000 as well as 5% per annum from October 17, 2007 to October 27, 2017 to the Plaintiff.

b) argument;

However, there is no evidence to see that the above facts are contrary to the truth, and it is only judged as a fact in full view of the entries of No. 1 and the purport of the entire pleadings.

Each entry of Gap evidence 1 to 4 (including branch numbers for those with branch numbers) and the purport of the whole pleadings

2. Determination on the cause of the claim

A. The purport of the Plaintiff’s assertion is that the instant chonsegwon does not fall under “right to lease on a deposit basis, the term of existence of which has expired and which has become extinct as well as “right to lease on a deposit basis,” and thus, it cannot be allocated to the Defendant during the instant public sale procedure. As such, the Defendant received the distribution amount of KRW 1,978,500 without any legal cause and thereby acquired the benefit equivalent to the said amount, and the Plaintiff did not receive any distribution in the instant public sale

Therefore, the defendant is obligated to refund the amount of 190,000,000 won and damages for delay to the plaintiff.

(b) Relevant regulations* The head of a tax office shall distribute the following money pursuant to Article 81 of the former National Tax Collection Act:

Provided, That when the provisions of the proviso of Article 61 (1) or the provisions of Article 62 (2) are applied, the Korea Asset Management Corporation may act on its behalf, and the distribution of money in such case shall be considered as having been done by the

2. The money received from the defaulted taxpayer or the third obligor due to the attachment of claims, securities or intangible property rights, etc.;

3. On April 4, 201, Article 81 (Distribution Method) was amended as follows: (a) the proceeds of sale of attached property and deposit interest thereof; and (b) the provisions of said Article (Distribution Method) were amended as follows.

Article 81 (Distribution Method) (1) Money under Article 80 (1) 2 and 3 shall be allocated to the following delinquent amounts and claims:

Provided, That in cases of claims that have to be requested to distribute by the deadline for requesting distribution pursuant to Article 68-2 (1) and (2), it shall be apportioned only to claims requested to distribute.

1. An amount in arrears related to the attached property;