1. The defendants' appeal is dismissed.

2. The costs of appeal are assessed against the Defendants.

The purport of the claim and appeal is the purport of the appeal.

1. Conclusion of the case and the judgment of the court of first instance

A. Under Article 22(1) of the Trust Contract of this case (hereinafter referred to as "B" No. 4), the order of appropriation in the case where the trustee realized and pays the trusted real estate is settled, as follows: Item 2 of the pertinent tax, such as the property tax notified by the time when the trustee receives the disposition for disposal of the property tax; Item 6 of the pertinent tax, such as the property tax, etc. notified by the time when the trustee receives the disposition for disposal of the property tax; and Item 7

(Non-related parts were omitted; hereinafter referred to as “paragraphs 2, 6, and 7” is marked in the form of “paragraphs 6, 7.”

In the instant case, the trustee of the instant trust contract: (a) Defendant Republic of Korea, a creditor of comprehensive real estate holding tax (1,130,186,670 won) (1,186,670 won) from 2008 to 2013, Defendant Gangnam-gu Seoul Metropolitan Government (hereinafter “Defendant Gangnam-gu”), a creditor of the property tax (51,44,790 won) from 2008 to 2013, Defendant Gangnam-gu (hereinafter “Defendant Gangnam-gu”) (hereinafter “Defendant Gangnam-gu”) as the beneficiary of the instant trust contract; (b) the trustee of the instant trust contract, as the beneficiary of the instant trust agreement, sought confirmation of the deposit amount of KRW 1,641,631,460 (=1,30,186,670 won), the deposit amount of KRW 511,44,790,000,000 from F, the Plaintiff, who acquired the deposit amount of KRW 100,000.

C. The grounds for the Plaintiff’s assertion that the Plaintiff’s claim for payment of the deposit KRW 1 billion that the Plaintiff acquired is the Plaintiff are set forth in subparagraph 6, which is the first beneficiary.

The Defendants asserted that the right to claim the payment of deposit is against the Defendants on the ground of subparagraph 2 prior to the order of priority from the first instance court to subparagraph 6.

The term "relevant taxes" under subparagraph 2 includes the pertinent taxes, such as comprehensive real estate holding tax and property tax, etc. borne by C, a truster, and the Defendants exercise the right to taxation against C as preserved bonds, thus exercising the right to the settlement of accounts under subparagraph 2 against C.