1. The plaintiff's appeal is dismissed.

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

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

1. The reasoning of the judgment of the court of first instance, which cited the reasoning of the judgment, is the same as that of the judgment of the court of first instance, except for the following cases, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The reasoning of the judgment of the court of first instance is as follows. 5-11.

The Debtor Rehabilitation and Bankruptcy Act (hereinafter referred to as the " Debtor Rehabilitation Act").

The main text of Article 473 subparagraph 2 of the National Tax Collection Act or the Framework Act on Local Taxes provides that "any claim that may be collected pursuant to the provisions of the National Tax Collection Act or the Framework Act on Local Taxes prior to the declaration of bankruptcy falls under estate claims regardless of whether it has arisen to the bankruptcy estate." However, the main text of Article 473 provides that "a claim that may be collected according to the example of collection of national taxes and takes precedence over the general bankruptcy claims, and subordinate bankruptcy claims provided for in

The purport of the provisions in the above overall title is to: (a) a claim that can be collected according to the example of the collection of national taxes takes precedence over the general bankruptcy claims; (b) a claim that can be collected pursuant to the National Tax Collection Act or the Framework Act on Local Taxes; (c) a claim that can be collected according to the example of the collection of national taxes; and (d) a collection priority order takes precedence over the general bankruptcy claims; and (e) a claim that constitutes a subordinate bankruptcy claim pursuant to the provisions of Article 446 among those claims, is to

In addition, the increased additional charges and increased additional charges provided for in Article 30 and Article 31 of the Local Tax Collection Act have the nature of damages for delay of tax liability.

Meanwhile, Article 473 subparag. 4 of the Debtor Rehabilitation Act provides that "a claim that accrues from the act performed by a trustee in bankruptcy with respect to the bankruptcy estate" shall be a foundation claim, and "as to the bankruptcy estate".