1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

[Claim]

1. The reasons for this part of the facts of recognition are the same as the corresponding part of the reasoning of the judgment of the court of first instance, and thus, they are cited by the main sentence of Article 420 of the Civil Procedure Act.

2. Judgment on the plaintiff's claim

A. Whether the Defendant is entitled to a distribution of the right to lease on a deposit basis under the former National Tax Collection Act (amended by Act No. 10527, Apr. 4, 201)

Article 81(1)3 of the former Civil Procedure Act (amended by Act No. 6626 of Jan. 26, 2002) stipulates that the right to lease on a deposit basis shall be apportioned to the “claim secured by the right to lease on a deposit basis, the right to lease on a deposit basis, or the right to lease on a deposit basis,” and comprehensively taking account of the following: (a) whether the right to lease on a deposit basis is extinguished by sale; (b) whether the right to lease on a deposit basis is extinguished by the right to lease on a deposit basis, the right to lease on a deposit basis, or the right to lease on a deposit basis, in light of the nature as a right to lease on a deposit basis, unless there is any express provision regarding whether the right to lease on a deposit basis expires by sale; (c) unless there is any express provision regarding the right to lease on a deposit basis, the right to lease on a deposit basis, which has an opposing power, shall be taken over to the buyer without being extinguished by sale in the procedure for sale.

In this case, the term "right to lease on a deposit basis" in Article 81 (1) 3 of the former National Tax Collection Act means only the right to lease on a deposit basis or the right to lease on a deposit basis, which is extinguished due to the expiration of the term, and only the right to lease on a deposit basis or the right to lease on a deposit basis cannot be set up.