1. The instant lawsuit shall be dismissed.

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

The plaintiff claims as stated in the grounds for the claim, and is seeking the payment of the acquisition tax against the defendant.

ex officio, we examine the legitimacy of the instant lawsuit.

Where a final and conclusive judgment in favor of a party to whom a final and conclusive judgment in favor of a party has become final and conclusive files a lawsuit again against the other party to the lawsuit identical to the previous suit in which a final and conclusive judgment in favor of the party to the lawsuit, barring any special circumstance,

(See Supreme Court Decision 2018Da24349 Decided January 17, 2019). According to the evidence No. 1, C Co., Ltd.: (a) acknowledged that a final and conclusive judgment in favor of the Defendant was rendered on May 8, 2019 in the case of indemnity amount (2018Gadan5246876) by Seoul Central District Court Decision 2018Dada5246876, the Plaintiff is the assignee of the claim for indemnity amount for which the said judgment has become final and conclusive, and thus the Plaintiff is entitled to compulsory execution with an execution clause succeeded to the Defendant; and (b) the said claim for indemnity amount was imminent with the ten-year extinctive prescription period

Inasmuch as the enforcement of compulsory execution based on each of the above judgments cannot be deemed to have become practically difficult, there is no benefit in the protection of rights.

Therefore, the lawsuit of this case is unlawful and dismissed, and it is so decided as per Disposition.