1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit are assessed against the Plaintiff, including the part resulting from the supplementary participation.

1. Case history

A. On October 18, 2013, the Pohang Port Tax Division seized the 76,036 square meters of the forest land owned by Cheongbuk-gun, Chungcheongnam-do (hereinafter “instant forest land”).

B. Pursuant to Article 61 of the National Tax Collection Act, the Defendant prepared a distribution statement to distribute 58,563,820 won in the amount to be distributed on July 16, 2014, which is the distribution date, to the Cheongong-gun Office, 40,760 won in the order of 1st, 55,710,00 won in the order of 40,760 won in the order of 2,06,320 won in the order of 2,06,320 won in the amount to be distributed on July 16, 2014.

C. However, at the above allocation date, B raised an objection to the distribution of D on the ground that there is no secured debt of the mortgagee D, and the Defendant transferred the amount of KRW 5,710,000 to the Director of the Port Office on July 25, 2014.

On the other hand, on July 1, 2014, D transferred to the Plaintiff a claim for distribution (58,520,000 won limit) that he/she acquired in the public auction procedure for forest land of this case, and notified the Defendant of the fact of transferring the assignment.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 4, Eul evidence 2, 3, Eul evidence 1, the purport of the whole pleadings

2. Since the plaintiff asserted that he received the claim for the payment of the distribution amount from D and the notification of the transfer was served on the defendant, the defendant is obligated to pay the distribution amount under the above distribution statement to the plaintiff.

3. Whether the instant lawsuit is lawful, the Plaintiff’s claim for the payment of the amount allocated for the public sale procedure of forest land of this case, and can be deemed as a party’s lawsuit under Article 3 subparag. 2 of the Administrative Litigation Act.

However, Article 39 of the Administrative Litigation Act provides that the standing of a party suit shall be the State, a public organization, and the subject of other rights, and the party suit filed against a person who has no standing to be the defendant is illegal and thus Supreme Court Decision 200.