1. The plaintiff's claim is dismissed.

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

Basic Facts

On November 12, 2018, the Gyeonggi-do Local Land Tribunal rendered an adjudication of expropriation (hereinafter “adjudication of expropriation”) on December 27, 2018, with respect to the expropriation of 79 square meters (hereinafter “instant land”) in the Suwon-si Suwon-si Suwon-si (hereinafter “instant land”) as to the commencement date of expropriation on December 27, 2018, and made an adjudication of correction on December 10, 2018, correcting the compensation for the instant land as KRW 23,445,00 (hereinafter “instant compensation”).

At the time the instant expropriation ruling was made, ① the establishment registration of a neighboring mortgage (the maximum amount of claims KRW 120,000,000, hereinafter “the establishment registration of a neighboring mortgage”) under the Plaintiff’s name was completed on November 4, 2013, ② the attachment registration, etc. was completed on April 21, 2015.

On the other hand, on the grounds that B was in arrears with capital gains tax of KRW 37,320,770, etc. on June 15, 2016, the head of the Jongno-si Tax Office under the Defendant’s control (hereinafter “the head of the Employment Tax Office”) issued a disposition of seizure of the claim regarding the instant land, and notified at the time of seizure around that time.

On December 19, 2018, after the ruling of acceptance of the instant case, the Director of the Korea Tax Office requested the Defendant, who is the seizure authority, to pay the instant compensation.

On December 21, 2018, the Young-si notified the Plaintiff on December 21, 2018 to the effect that “the seizure and collection order concerning the instant compensation should have arrived until December 26, 2018, and the Plaintiff’s right to the instant land is lost on December 27, 2018, which is the starting date of expropriation.”

On December 28, 2018, the Young-si Office paid the instant compensation to the Defendant, and the Director of the Young-si Office appropriated the instant compensation for national taxes in arrears.

[Ground of recognition] A without dispute; Gap's evidence Nos. 1, 4, 5, 6; Eul's evidence Nos. 1 through 4; the plaintiff's assertion of the purport of the whole pleadings as to the whole.