1. Revocation of a judgment of the first instance;

2. The instant case is remanded to Daejeon District Court.

The purport of the claim and appeal is the purport of the appeal.

1. Progress of litigation in the first instance and the current trial;

A. On August 19, 2015, the Plaintiff filed a claim with the head of the Asan Tax Office for the revocation of the distribution of the public sale price allocated KRW 9,954,380 as the Defendant in the first instance trial.

The first instance court rejected the plaintiff's lawsuit on the ground that "the Korea Asset Management Corporation that actually conducted a public auction shall be the defendant, and the head of the tax office who is the delegating authority shall not be the defendant."

B. On August 1, 2017, after the judgment of the first instance court was rendered, the Plaintiff filed an application for rectification with the Korea Asset Management Corporation, and filed an appeal. On August 21, 2017, this court rendered a decision to permit the above rectification of the Defendant.

C. According to Article 14 of the Administrative Litigation Act, if the plaintiff erroneously designated the defendant and permitted the correction of the defendant by decision, the lawsuit against the new defendant shall be deemed to have been instituted when the lawsuit against the previous defendant was first instituted, and since the lawsuit against the previous defendant is deemed to have been withdrawn, the lawsuit against the previous head of the tax office having rendered the judgment of the first instance was withdrawn, and the claim, such as the purport of the claim against the new defendant Korea Asset Management Corporation, is subject to

However, since the first instance court's deliberation on a claim against a new defendant subject to the judgment of this court was not conducted at all, the case of this case shall be remanded to the court of first instance by applying Article 418 of the Civil Procedure Act mutatis mutandis pursuant to Article 8 (2) of the Administrative Litigation Act.

2. In conclusion, the judgment of the court of first instance is unlawful, so it is revoked, and the case is remanded to the Daejeon District Court, which is the legal ground of the court of first instance. It is so decided as per Disposition.