(In order for a creditor to act in subrogation of a debtor's monetary claim, it must meet the requirements such as the right of preservation, right of subrogation, debtor's insolvency, etc.

In order for a creditor to exercise the debtor's monetary claim in subrogation, it must meet the requirements such as the right of preservation, the right of subrogation, the debtor's insolvency, etc.

Article 24 of the National Tax Collection Act

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of