The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

1. The contents of the Plaintiff’s assertion at the trial of the court of first instance, citing the reasoning of the judgment of the court of first instance, are not significantly different from the contents of the Plaintiff’s assertion at the trial of first instance. Thus, even if the Plaintiff’s assertion is reviewed together with the evidence submitted at the trial and the

Therefore, this court's reasons to be stated in this judgment are the same as the reasoning of the judgment of the court of first instance except for the following additional parts, and thus, this court shall accept it by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of

The first instance court’s first instance judgment No. 7 states that “(A) deprived of the Plaintiff’s claim for a monetary reward by neglecting the statute of limitations due to the Defendant’s intentional failure to comply with the procedure for the disposition on default against B. However, when comparing B’s collection right date and the details of the disposition on default, etc. as stated in the evidence Nos. 8 and 10, the Defendant appears not to have been able to collect taxes according to the instant taxation because it is impossible to discover B’s attached property, and it does not appear that the procedure for the disposition on default against B was not carried out intentionally, and thus, the Plaintiff’s above assertion is without merit).”

Part 5 of the judgment of the first instance court shall add "A. 3 and No. 4" to "I.D." and "this case."

2. The plaintiff's claim for conclusion is dismissed for reasons.

The judgment of the first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.