1. As to the case of application for a voluntary auction of the real estate B located in Incheon District Court, the above court was prepared on May 16, 2017.

1. Basic facts

A. On August 16, 2016, in relation to the land, etc. owned by the Plaintiff, the Incheon District Court rendered a voluntary decision to commence the auction (hereinafter “instant auction procedure”). On May 16, 2017, in the instant auction procedure, a distribution schedule was formulated to distribute KRW 569,514,608 to the Defendant, who is the relevant tax creditor, and KRW 1,108,030, and KRW 568,406,578 to D, who is the applicant creditor and the mortgagee, who is the mortgagee, to distribute each of the said KRW 568,40,578 (hereinafter “instant distribution schedule”).

B. On May 16, 2017, the Plaintiff appeared on the date of distribution of the instant auction procedure, and raised an objection against the total amount of dividends to the Defendant among the instant distribution schedule, and thereafter filed the instant lawsuit on May 22, 201.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 and 3, the purport of the whole pleadings

2. The assertion and judgment

A. 1) The Plaintiff asserts that since the Plaintiff fully repaid the Defendant’s obligations after the preparation of the instant distribution schedule, the part against the Defendant in the instant distribution schedule should be deleted in full. 2) The Defendant asserts that it is unreasonable to retroactively revise the distribution schedule lawfully prepared at the time of the date of distribution solely on the grounds that the Defendant fully paid the amount in arrears after the date of distribution.

B. Determination is based on the following: (a) in a lawsuit of demurrer against distribution, the Plaintiff may assert the grounds that occurred after the date of distribution and until the date of closing argument in the fact-finding court as the grounds for objection (see, e.g., Supreme Court Decisions 2007Da27427, Aug. 23, 2007; 2015Da10523, Jun. 11, 2015); and (b) in a case where the Plaintiff repaid to the creditor by the time of closing argument in the lawsuit of demurrer against distribution after the date of distribution, the Plaintiff may assert the grounds for

On May 23, 2017, the Plaintiff paid 1,108,030 won in arrears to the Defendant on May 23, 2017, has no dispute between the parties. Thus, the Plaintiff may assert the said repayment as a ground for objection to the distribution, and the said repayment set forth in the instant distribution schedule.