The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

Facts of recognition

On December 17, 2012, the Plaintiff intended to transfer KRW 36,59,00 from the new bank account under the name of the Plaintiff to the Bank account (301-01605-04-017) in the name of the Plaintiff, and erroneously transferred KRW 36,59,000 to the Bank account (301-016-016-04-017) in the name of the Defendant’s name.

(hereinafter “instant transfer amount”). The Plaintiff filed a lawsuit against Nonparty Company claiming return of unjust enrichment with Seoul Eastern District Court 2012Da70952, which was awarded a favorable judgment on June 20, 2013.

(hereinafter “Related Cases”. Meanwhile, the non-party company did not pay the total amount of KRW 180,928,330 in value-added tax, corporate tax, and securities transaction tax until November 2, 2012. The Defendant seized the current and future deposit claims related to the bank’s account of the non-party company five times between November 20 and July 14, 2015 under the National Tax Collection Act.

On June 17, 2016, the distribution schedule was prepared that the Defendant received the full amount of KRW 36,603,925 as a seizure authority on the date of distribution of the distribution procedure of this court A.

[Reasons for Recognition] Facts without dispute, Gap 1 through 3 evidence, Eul 1 and 2 evidence, and the plaintiff's assertion of the purport of the whole pleadings has been rendered a favorable judgment in the relevant case. Since the transfer amount of this case is the plaintiff's property that is not the non-party company, it shall be ensured that the taxpayer's property right is not unfairly infringed pursuant to Article 18 (1) of the Framework Act on National Taxes.

In addition, the non-party company's closure of around 2008 and the seizure of the defendant is merely an object of the non-existent claim.

Therefore, all of the dividend amount to the Defendant ought to be distributed to the Plaintiff.

Judgment

Article 35 (1) of the Framework Act on National Taxes provides that national taxes, surcharges, or expenses for disposition on default shall be collected in preference to other public charges or claims (Article 35 (1) of the Framework Act on National Taxes).