1. Of the distribution schedule prepared on May 22, 2014 by the above court with respect to the case of request for a voluntary auction of real estate A by the Jung-gu District Court.

1. Basic facts

A. On September 11, 2012, the Plaintiff completed the registration of the establishment of a mortgage on the real estate listed in the separate sheet owned by the Nonparty M&C Co., Ltd. (hereinafter “SB”) (hereinafter “the instant real estate”) (hereinafter “the instant real estate”) with respect to the debtor, the maximum debt amount of KRW 98,000,000, and the registration of the establishment of a mortgage on the part of the Plaintiff as the mortgagee (hereinafter “the instant registration of establishment”).

B. Since then, as the debtor Eul did not repay the secured debt of the above secured mortgage, the plaintiff was performing the procedure for the voluntary auction of real estate A (hereinafter "voluntary auction procedure of this case") with the Gangwon-gu District Court's execution of the instant secured mortgage.

C. The plaintiff, as the applicant creditor, filed a claim claim amounting to KRW 79,034,180. The defendant filed a claim amounting to KRW 748,910, local tax amounting to KRW 17,509,385, development charges amounting to KRW 78,458,970, each tax creditor or other equivalent right holder, and filed a report on the right and demand for distribution with each of the above amounts as the claim claim amount.

Therefore, the auction court prepared a distribution schedule with the content that distributes each of the above claims of the defendant prior to the plaintiff's claims as shown in the attached Table list (hereinafter "the instant distribution schedule"), and the plaintiff raised an objection against the claims of the defendant concerning the above local tax and development charges, and filed a lawsuit of demurrer against the distribution of this case.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap Nos. 1 and 2, the purport of the whole pleadings

2. The parties' assertion

A. Although the plaintiff alleged by the plaintiff had completed the registration of the establishment of the mortgage of this case on the real estate in the name of the plaintiff prior to the statutory date for the remaining tax claims except for the pertinent taxes among the above claims of the defendant, the court of auction prepared the distribution schedule of this case with priority over the defendant or the development charges, even though they are not taxes prescribed by the Local Tax Act, so that the distribution schedule of this case was made unfairly by giving priority