1. The defendant's compulsory execution against the plaintiff is based on the payment order of the Seoul Central District Court 2010 tea12432.

1. Facts of recognition;

A. A. Around August 1997, the Plaintiff purchased an extraction machine from D Co., Ltd. with a set of d Co., Ltd. (the unit principal of KRW 48,000,000) and did not pay the price within the deadline.

(2) The claims for the payment of the unpaid amount are transferred in sequence to F Co., Ltd. (hereinafter “F”) on or around June 199, and around November 2002, to F Co., Ltd. (hereinafter “F”).

B. On February 2009, the Plaintiff (Seoul Central District Court 2009Hadan4987, 2009Da4987, 2009, 4987), was declared bankrupt on July 22, 2009, and was granted immunity on December 30, 2009.

(hereinafter “instant decision on immunity”). The decision on immunity in the instant case became final and conclusive on January 15, 2010.

C. Around September 2010, F applied for a payment order to the Plaintiff (Seoul Central District Court 2010 tea124332), and September 17, 2010, F received an order to pay the Plaintiff at the rate of 24% per annum for KRW 132,477,82 and KRW 33,357,98 from August 28, 2010 to the date of full payment, and the said payment order was finalized on December 7, 2010.

(hereinafter “instant payment order”). D.

The instant claim for payment was again assigned to G Co., Ltd. on or around December 2012 in sequence to the Defendant on or around January 2015.

E. On August 2018, the Defendant received an execution clause to succeed to the instant payment order, and on June 3, 2019, issued a seizure and collection order with respect to the Plaintiff’s refunded tax claim against the Republic of Korea.

(2) 【Ground for recognition: Facts without dispute, Gap evidence Nos. 2, 4, and 5, Eul evidence No. 1, and the purport of the whole pleadings】

2. Determination

A. Article 423 of the Debtor Rehabilitation and Bankruptcy Act (hereinafter “ Debtor Rehabilitation Act”) provides that a claim on property arising from a cause that occurred before the debtor is declared bankrupt shall be a bankruptcy claim against the debtor, while Article 566 of the same Act provides that the debtor who is exempted from liability is in the course of bankruptcy proceedings.