1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On February 24, 2016, the non-party company deposited KRW 10,000,000 with the Seoul Central District Court No. 948 in accordance with the above court’s order to provide collateral in the case of applying for provisional seizure against real estate (hereinafter “the non-party company”) around February 24, 2016 (hereinafter “the non-party company No. 1 deposit”).

(2) After the filing of an application for provisional seizure by Nonparty Company, the said decision was revoked and the application for provisional seizure by Nonparty Company was dismissed on May 1, 2018 in the case of the application for provisional seizure by Seoul Southern District Court 2017Kadan80047, and the said application was accepted on November 6, 2018. 2) On April 14, 2016, Nonparty Company deposited KRW 47,000,000 as Seoul Central District Court Decision 1728, in accordance with the order to provide collateral of the said court in the case of the application for provisional seizure by claim around April 14, 2016.

(hereinafter referred to as “instant second deposit”). After the filing of an application for provisional seizure by a non-party company, the non-party company filed an application for the cancellation of provisional seizure and the cancellation of enforcement on July 4, 2018, and filed an application for the cancellation of the right to exercise the right and the cancellation of security to recover the deposit, and accepted the application on November 9, 2018.

B. The defendant's tax claim against the non-party company and the defendant's right to claim the recovery of deposit money 1) The defendant F.

As to the local income tax accrued in 2014, imposition of KRW 70,461,660 and penalty tax of KRW 18,950,940 were imposed (hereinafter “instant tax claim”).

(2) Around June 27, 2016, the Defendant seized the instant taxation claim against the non-party company as the preserved claim, with the right to recover each of the instant deposits Nos. 1 and 2 against the Republic of Korea of the non-party company as the seized claim, and the Republic of Korea on June 27, 2016.