1. The instant lawsuit shall be dismissed.

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

1. As to the Plaintiff’s claim against the Defendant for the payment of KRW 80,773,021 and damages for delay thereof, the Defendant asserted that the instant lawsuit is unlawful on the ground that the Plaintiff’s claim against the Defendant was seized in accordance with the procedure for disposition on default as stipulated by the National Tax Collection Act.

Upon the issuance of a seizure and collection order, only the collection creditor may file a lawsuit for performance against the third debtor. The debtor loses the standing to file a performance lawsuit against the debtor. The same applies to cases where the State attaches the debtor's claims against the third debtor due to the disposition for arrears under the National Tax Collection Act (see Supreme Court Decisions 87Meu2931, Jan. 17, 1989; 2009Da48879, Nov. 12, 2009); and according to the evidence 5-1 and 2-2 of the Value-Added Tax claim, etc. on March 20, 2015 (see, e.g., Supreme Court Decisions 65,898,220, Nov. 31, 2015); and thus, the Plaintiff’s assertion that “the amount of claims against the plaintiff against the defendant is unlawful until the third party’s respective claims against the Gwangju Tax Office lose the standing to file a lawsuit against the plaintiff pursuant to each of the above claims against the plaintiff.”

2. It is so decided as per Disposition by the assent of all participating Justices, since the lawsuit of this case is unlawful.