1. Of the distribution schedule prepared by this court on September 29, 2016 in the distribution procedures B, the amount of dividends to the defendant 9,955,816 won is 7,846 won.

1. Facts constituting the basis for no dispute between the parties;

A. C was in arrears with the total income tax of KRW 36,820,570 against the Defendant, and the Defendant attached deposit claims (Account Number D) to the Bank of Korea of C on June 25, 2014. The Plaintiff erroneously remitted money of KRW 9,90,000 to the deposit account in the name of de facto C in the process of remitting money to another person on May 31, 2016.

B. After that, the Plaintiff filed an order for payment with C claiming the return of unjust enrichment of KRW 9,00,000 from remittance and delay damages therefrom, and received a payment order (2016 tea1574) from the Suwon District Court on June 14, 2016. The payment order was finalized on or around July 1, 2016. The Plaintiff received a seizure and collection order (this Court 2016TTT case) with respect to the above deposit claims against C Bank on the ground that the claim amount based on the enforcement title is KRW 9,90,000,000,000,000 won as principal.

C. Accordingly, the Industrial Bank of Korea deposited the total amount of KRW 9,91,026 in gold No. 3391 in 2016, and as stated in the distribution schedule distributed to the Defendant the entire amount of the deposit ( KRW 9,955,816) to be actually distributed to the Defendant, as stated in the distribution schedule.

(At that time, the defendant's claim amount was 36,820,570 won). 2. Determination on each of the arguments and issues

A. As the grounds of objection to the distribution in this case, the Plaintiff asserted that, as the grounds of objection to the distribution in this case, KRW 9,00,000,000, which the Plaintiff erroneously remitted, was not originally included in C’s responsible property, and thus, the Plaintiff should distribute the total amount of KRW 9,000 to the Plaintiff. The Defendant asserted that the said distribution schedule prepared based on

B. The so-called “national tax priority right” is limited to the extent that it is possible to efficiently secure national tax claims when a taxpayer’s property in arrears is compulsorily commercialized.