1. The plaintiff's claim is dismissed.

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

The Plaintiff received 54,400,000 won as a taxation right holder under the premise that the voluntary auction procedure (Seoul District Court Masan Branch D) against the second floor G of the F building in Haan-gun, the Defendant owned by E (hereinafter “instant real estate”), and that the imposition disposition, such as acquisition tax, etc. (hereinafter “instant disposition”), against E by the head of the Changwon-si, Changwon-si, the Plaintiff received dividends of KRW 54,40,000 as a taxation right holder. Since the instant disposition is null and void or should be revoked, the Plaintiff asserted that the said KRW 54,40,000 should be distributed to the Plaintiff as a mortgagee for the instant real estate, and sought correction of the relevant distribution schedule.

However, the evidence presented by the Plaintiff alone is insufficient to recognize that the disposition in this case should be invalidated or revoked in an unlawful manner, and there is no other evidence to acknowledge it.

[In addition to the description of evidence No. 3 and the purport of the entire argument in this court, E filed a lawsuit against the head of Changwon-si District Court seeking revocation of the instant disposition against the head of Changwon-si District Court on July 4, 2018, and appealed to Busan High Court on March 20, 2019, and the appeal was dismissed on March 20, 2019, and it is recognized that the judgment was final and conclusive upon the dismissal of appeal on August 30, 2019). Thus, the Plaintiff’s claim of this case is dismissed for lack of justifiable grounds.