1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. As of October 30, 2015, Matro Education Co., Ltd. (hereinafter “Meat Education”) did not pay a total of KRW 535,092,890 national taxes.

B. Accordingly, on October 29, 2012, the Sung-dong District Court attached a claim against the Defendant of the Mart education (hereinafter “instant seizure”) through a notice of claim attachment (hereinafter “instant notice of claim attachment”).

C. According to the notice of attachment of the instant claim, the indication of the claim against which the attachment was notified was “amounting to the amount of national taxes in arrears (including increased additional dues and disposition fees for arrears added later) among the claims against the Defendant (including claims that can be incurred later).”

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

2. The parties' assertion

A. Plaintiff’s assertion 1) The Plaintiff has a national tax claim amounting to KRW 535,092,890 for Meart education. Meart education has a claim amounting to KRW 881,780,00 and KRW 105,885,833 in total with sales claim amounting to KRW 987,665,833, and the Plaintiff has a duty to pay the Plaintiff the above KRW 535,092,890 and delay damages for Meart education. 2) Article 44(1)3 of the former Enforcement Decree of the National Tax Collection Act (amended by Presidential Decree No. 23140, Sept. 16, 201; hereinafter “former Enforcement Decree”) and Article 44(1)3 of the former Enforcement Decree of the National Tax Collection Act (amended by Presidential Decree No. 23140, Sept. 16, 201; hereinafter “former Enforcement Decree”) to the Defendant’s seizure of claims cannot be deemed null and void.

B. The notice of the attachment of claims in this case by the defendant 1 is written.