The instant lawsuit is dismissed.

Litigation costs shall be borne by the plaintiff.

Although the Plaintiff filed the instant lawsuit against the Defendant, the Defendant, which is merely an administrative agency, cannot be deemed to have the capacity to become a party in a civil lawsuit, and the instant lawsuit is an unlawful lawsuit filed against a person who has no capacity to become a party.

[When the proceeds from sale are unable to satisfy all creditors participating in the distribution, the court shall distribute dividends in accordance with the order of priority under the Civil Act, the Commercial Act, and other Acts (Article 145(2) of the Civil Execution Act). National taxes shall be collected in preference to other public charges and other claims (main sentence of Article 35(1) of the Framework Act on National Taxes). Taxes are highly public and public interest as the main source of financial revenue for the activities of the State or local governments. If taxation requirements are met, taxation claims are inevitably established, but they are collected without specific consideration. The main sentence of Article 35(1) of the Framework Act on National Taxes declares the priority of national taxes as an exception to the principle of equality of claims, and it cannot be said that the priority of national tax claims is manifestly unreasonable to infringe upon property rights or other fundamental rights guaranteed by the Constitution (see Constitutional Court Decision 93HunBa46, Jul. 21, 1995). Therefore, it is decided as per Disposition.