1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiff, on July 31, 2006, failed to pay the total amount of 33,753,320 won, including value-added tax, etc.

(hereinafter “instant arrears”). B.

On December 29, 2014, the Plaintiff completed the registration of the establishment of a neighboring mortgage of KRW 15,000,000 on the real estate stated in the attached list.

On April 20, 2016, the procedure for compulsory auction was initiated on April 20, 2016, and the registration of sale was completed on January 17, 2017. In the above procedure for compulsory auction, the distribution schedule was finalized to distribute the amount of KRW 12,209,315 to the Plaintiff, who is a mortgagee of a right to collateral security (hereinafter “instant dividend”).

C. In order to collect the amount in arrears of the instant case, the Defendant seized the Plaintiff’s right to claim the withdrawal of the instant dividends (hereinafter “instant disposition”), and collected the instant dividends on February 17, 2017, and appropriated the instant amount in arrears.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 8, Eul evidence 1 and 2 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The extinctive prescription of the Defendant’s taxation claim regarding the instant amount in arrears has expired on July 2016, when the period from July 2006 to July 10, 2016, which was the date of the final notice of the Plaintiff’s imposition and collection of the instant amount in arrears, and the Defendant’s seizure of the Plaintiff’s real estate on March 23, 2005. As such, the seizure of the instant claim for dividend payment, which was made after the ten-year extinctive prescription of the collection right,

Therefore, the disposition of this case shall be revoked, and the defendant shall return the dividends of this case already collected to the plaintiff.

(b) as shown in the attached Form of the relevant statutes;

C. Article 27(1) of the former Framework Act on National Taxes (amended by Act No. 11604, Jan. 1, 2013) provides that the extinctive prescription shall expire if the State’s right to collect national taxes is not exercised for five years from the time it can be exercised.

2.