1. The plaintiff's claim is dismissed.

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

1. The head of Hongcheon Tax Office, which caused the Plaintiff’s claim, seized 1/2 shares of 65 square meters and 1/2 shares of 1172.5 square meters of the Gyeonggi-gun Road C and D road (hereinafter “instant real estate”) under the National Tax Collection Act on the ground that the Plaintiff failed to pay value-added tax. The instant real estate was sold to E on August 28, 2017 in the public sale procedure conducted by the Korea Asset Management Corporation at the request of the head of Hongcheon-gun Tax Office.

As a creditor of the construction cost against B, the Plaintiff demanded to report and distribute the claim amount of KRW 579,304,00 in the public auction procedure.

On September 6, 2017, the Korea Asset Management Corporation distributed 66,114,220 won, plus 4,220 won, subtracting 2,387,950 won for disposition fee for arrears, to the defendant (red by Hongcheon Tax Office).

However, among the Defendant’s taxation claims, value-added tax of KRW 185,036,00 and additional tax of KRW 132,115,590 related to the occasional notice in September 201 and KRW 132,115,590 are imposed without any legal grounds. Thus, the Defendant received the proceeds from the sale in the above public sale procedure

Therefore, the Defendant is obligated to return to the Plaintiff the amount of KRW 5,147,030, excluding the amount of KRW 2,530,630, and the amount of KRW 6,049,290, which should be distributed to senior creditors (=63,726,950-2, 530, 630, 630-6, 049,290), and to pay damages for delay after the date of unjust enrichment to the Plaintiff.

2. In this case, the Plaintiff presented evidence Nos. 1, 2, and 2-1, 2, 3, and 4 as evidence. However, as alleged by the Plaintiff, there is no evidence to prove that the Defendant imposed value-added tax, etc. on B without any ground, and thus, the Plaintiff’s assertion cannot be accepted even without examining any further.

The plaintiff's claim is dismissed.