1. The instant lawsuit shall be dismissed.

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

1. In a case where a claim to determine the requirements for a lawsuit was seized due to a default of national taxes, the obligor cannot pay the obligee’s obligation, and is paid only to the competent tax official, so the obligee cannot exercise the seized claim (see, e.g., Supreme Court Decisions 87Meu2931, Jan. 17, 1989; 82Meu89, Mar. 8, 1983); and the obligee should lose the standing to file a lawsuit seeking performance against the seized claim.

(2) In light of the legal principles as to the amount of delinquent local taxes under Article 41 of the National Tax Collection Act (see, e.g., Supreme Court Decisions 9Da23888, Apr. 11, 2000; 99Da23888, Apr. 11, 200). According to the overall purport of the statements and arguments in the evidence Nos. 6-1, 2, and 7, the head of a tax office having jurisdiction over the budget for the purpose of collecting delinquent local taxes (total amount of KRW 57,021,820, Nov. 7, 2017).

2. In conclusion, the instant lawsuit is unlawful and thus dismissed. It is so decided as per Disposition.