1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff completed the registration of the establishment of a neighboring mortgage (No. 7585 on May 25, 2006, the maximum debt amount of KRW 40 million, which was received on May 25, 2006, as to D 4/25 of the D shares (hereinafter “D shares”) and 6/25 of the E shares, among the 826§³ in Chang-gun, Chungcheongnam-gun, Seoul Special Metropolitan City.

(hereinafter referred to as “the establishment registration of a neighboring mortgage of this case”). (b)

As to D shares, the defendant completed the attachment registration under the receipt of No. 16584, Oct. 12, 2007, and No. 8703, Apr. 24, 2008, respectively.

C. On August 21, 2015, the Plaintiff filed a claim against D to the Korea Highway Corporation, which is a third obligor on the ground of subrogation for the claim amounting to KRW 40 million and a collection order, which was issued on August 21, 2015.

(Seoul Central District Court 2015TTT18708). D.

On November 3, 2015, the defendant notified the Korea Highway Corporation, which is the garnishee, to attach 11 license tax in 2000.

E. The Korea Highway Corporation deposited KRW 2,503,430 as the Changwon District Court 2015Hun-424 for D’s compensation in the amount of KRW 2,503,430.

F. In the distribution procedure for deposit money (Seoul Central District Court B), the Defendant filed a claim for the payment of the total amount of 11 delinquent taxes, including automobile tax in October 5, 2016, as shown in attached Form 1.

G. On November 4, 2016, the auction court prepared a distribution schedule to distribute KRW 2,491,825 in total deposit and interest on the date of distribution to the Defendant, who is a person having the right to seize (local taxes). The Plaintiff raised an objection against the total amount of distribution of the Defendant, and filed the instant lawsuit on November 10, 2016, which was within one week thereafter.

[Ground of recognition] Evidence Nos. 1 through 5, Evidence Nos. 1 and 2, and the purport of the whole pleadings

2. On May 23, 2006, the Plaintiff confirmed the local tax payment certificate (attached Form 2) to the effect that the Plaintiff did not pay D local taxes from the Hanan-gu Office on May 23, 2006, and registered the establishment of the mortgage of this case.