1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On November 4, 2014, Busan District Court Decision 2-302 regarding the third floor of the 3rd floor of the 3rd floor of Busan Shipping Daegu Building (hereinafter “instant real estate”), a compulsory auction was commenced to Busan District Court Dong Branch A, and the instant real estate was sold on June 2, 2015.

B. On July 21, 1997, the Defendant issued a disposition of seizure on the default of value-added tax, and made a registration of seizure on the instant real estate on July 23, 1997.

Meanwhile, as a creditor of C, who is the owner of the instant real estate, the Plaintiff demanded a distribution in the instant auction procedure.

C. On the date of distribution of the auction procedure of this case opened on June 25, 2015, the Defendant received 40,547,230 won as the second having the seizure right, and the Plaintiff received the distribution of KRW 11,950,205 as the fourth having the right to demand a distribution.

On the date of the above distribution, the Plaintiff raised an objection against the Defendant’s dividend amount, and filed the instant lawsuit before seven days elapse thereafter.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. The Defendant asserted that the instant real estate had been registered on July 21, 1997. However, there was no fact that the Defendant requested delivery or demanded distribution by January 15, 2015, which is the final period for demanding distribution of the instant auction procedure, and filed a request for delivery on June 12, 2015.

According to the defendant's request for delivery, the defendant's attachment disposition includes 3,478,530 won and additional 17,450,370 won after July 21, 1997.

However, a taxation right holder who made a registration of seizure due to delinquency may receive the delinquent tax amount and the additional dues after the date of the seizure disposition, and if not, it cannot receive the delinquent tax amount and the additional dues after the date of the seizure disposition. Even though the defendant requested the delivery after the end of the seizure disposition, the auction court distributed the delinquent tax amount and the additional dues after the date of the seizure disposition.