1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. On April 4, 2019, the Plaintiff remitted 35 million won to the H Association account of the F Company G (I; hereinafter “instant account”) that is a former business partner in the course of remitting the construction price to D Company E by mistake.

(hereinafter “instant error remittance”). B.

With respect to the instant wrongful remittance, the Plaintiff filed a lawsuit against G with the Ulsan District Court No. 2019Gadan46000, supra. On July 17, 2019, the said court rendered a judgment that “G shall pay to the Plaintiff KRW 35 million and damages for delay from April 5, 2019,” and the said judgment became final and conclusive on August 7, 2019.

On September 19, 2019, the Plaintiff received a collection order for the seizure and collection of claims by designating the debtor G and the garnishee as the H association with the title of execution as the debtor G and the garnishee as the title of execution.

C. Meanwhile, the Yangsan Tax Office and the Gold Tax Office under the Defendant attached the instant deposit claim against the H association in June 17, 2019, based on the amount of KRW 19,443,210, and KRW 4,757,770, which each G in arrears (the global income tax and value added tax) and KRW 4,757,770.

H Union deposited the balance of the instant account, and the distribution procedure was conducted to the Ulsan District Court C with respect to the said deposit (hereinafter “instant distribution procedure”), and the distribution court, on December 23, 2019, prepared a distribution schedule with the Defendant’s priority of KRW 24,200,980, and the Plaintiff’s priority of KRW 10,825,597, with the second priority of the Plaintiff.

E. The Plaintiff appeared on the date of distribution of the instant distribution procedure, and stated an objection against the whole amount of the dividend to the Defendant, and filed a lawsuit of demurrer against distribution on December 27, 2019.

[Ground of recognition] Facts without dispute, Gap 1 through 6 evidence, each entry of Eul 1 to 4, the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. Of the money in the Plaintiff’s assertion, KRW 35 million, which was erroneously transferred to the Plaintiff’s account, is the Plaintiff’s money, and thus, the Plaintiff is the creditor of G.