1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the court’s explanation as to this case is as follows, except for the determination of the defendants’ additional arguments, and therefore, it is identical to the reasoning of the judgment of the court of first instance pursuant to the main sentence of Article 420 of the Civil Procedure Act.

2. Determination as to the defendants' additional assertion

A. The Defendants asserted that, in the instant court auction case, the Defendants’ assertion that an additional surcharge of KRW 1,562,040 (i.e., the 1.., the 10,848,160 per month for unpaid tax amount from August 1, 2015 to July 1, 2016) on the overdue tax amount of Defendant Republic of Korea was delayed due to the delayed distribution of dividends to the Defendants in the instant court auction case, there is a need to receive a dividend in the instant court auction case.

B. In the case of the auction of Gwangju District, even if the sum totaling KRW 86,211,40,000 claimed by the Defendants to be distributed to the Defendants and the National Health Insurance Corporation (Seoul District Vice-Governor), the above additional additional charges amounting to KRW 1,562,040,00 as claimed by the Defendants are not more than KRW 91,292,965,00,000, which is the amount received by A, a trustee in bankruptcy in bankruptcy of the bankrupt Mine District Co., Ltd. in the auction of the above Gwangju District, the mere fact that the above additional charges were incurred does not require the Defendants to receive dividends equivalent to the above amount from

Therefore, the defendants' assertion is without merit.

3. Thus, the plaintiff's respective claims against the defendants are justified, and the judgment of the court of first instance is just, and the appeal by the defendants is dismissed without merit, and the costs of appeal are assessed against the defendants. It is so decided as per Disposition with the assent of all.