1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a party’s status 1) The Plaintiff owned by Gangseo-gu Seoul Metropolitan Government D major 321.7 square meters (hereinafter “instant real estate”).

(2) On June 18, 2015, the Seoul Southern District Court Decision 2015Kadan201550 (the claimed amount of KRW 970,00,000) rendered on the provisional attachment registration as of June 18, 2015, and completed provisional attachment registration as of June 18, 2015 pursuant to the above court Gangseo-gu registry office (the receipt of the provisional attachment registration as of June 18, 2015). (2) The Defendant, as a national tax collector against C, has a national tax claim of KRW 364,647,950 in total, including global income tax, etc. on November 30, 2014. On July 3, 2015, the Defendant seized the instant real estate and completed the attachment registration as of July 3, 2015 by the court Gangseo-gu registry office (the receipt of the above real estate as of July 5, 2015).

B. 1) The Seoul Southern Southern District Court (an auction7) rendered a compulsory decision to commence compulsory sale of the instant real estate on September 1, 2015 (the completion period for demanding distribution is October 30, 2015).

hereinafter referred to as “instant auction”

) The instant real estate was sold to E on March 28, 2016 in the said auction procedure. 2) The director of the Gangnam District Tax Office under the jurisdiction of the Defendant prepared a written request for the issuance of KRW 301,307,630 (hereinafter “instant request for issuance”) on October 2, 2015, and sent it to the Seoul Southern District Court. The said written request was received from the Seoul Southern District Court on October 12, 2015.

However, the recipient of a postal item containing the above request for delivery was written in the letter of “4 auction at the Seoul Southern District Court” rather than “seven auction at the Seoul Southern District Court”, the department in charge of the above auction case.

(2) On December 17, 2015, the Seoul Southern District Court issued a written request to deliver KRW 346,067,060,060 to the Seoul Southern District Court (hereinafter “Seoul Southern District Court”) on December 17, 2015.