1. The plaintiff's claim is dismissed.

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

The plaintiff asserts that the plaintiff's acquisition of the claim for value-added tax refund against the Republic of Korea by the Grandmark Bank Co., Ltd. as a creditor of wages and retirement allowances with preferential payment right by transfer, and that in the case of distribution procedure stated in the claim claim established by deposit in the Republic of Korea, it is unlawful to distribute the claim to the defendants who are the provisional seizure right holder or seizure right holder based on the ordinary claim,

Before giving notice of the assignment of claims to the Plaintiff, the Defendants acquired each executive title against the Grandmarks prior to the delivery of the provisional attachment decision by the Defendants to the Republic of Korea. Since there is no dispute between the parties, the assignment of claims to the Plaintiff shall be null and void. There is no evidence to acknowledge that the Plaintiff submitted the materials proving that his claim is a claim, such as wages, in the distribution procedure. Therefore, the Plaintiff’s claim of this case is without merit

Therefore, the plaintiff's claim is dismissed. It is so decided as per Disposition.