1. Seoul Central District Court B and C (Dual) were prepared on December 28, 2015 by the said court with respect to the auction of real estate.

1. Facts of recognition;

A. On September 2010, the Plaintiff imposed a local income tax of KRW 207,165,160 on the Defendant, and the Defendant was in arrears with the local income tax of KRW 185,849,660 and the additional dues.

B. The Seoul Central District Court B and C (Dupl) commenced the auction on real estate owned by the Defendant with respect to the Seoul Jongno-gu Seoul and 17 real estate, and the completion period for demand for distribution was January 26, 2015.

C. On November 28, 2014, the Plaintiff, who is a seizure authority, requested the issuance of the total amount of local income tax of KRW 280,450,450,410 (the total amount of KRW 185,849,660, the additional amount of KRW 94,660,750, this tax) in the above auction procedure, stating the phrase “the amount of KRW 300,000,000 per month shall be reflected on the date of distribution as the increased additional amount of KRW 1.2% per month occurs, and thus reflected on the date

(hereinafter “instant request for delivery”) D.

After December 1, 2015, the Plaintiff submitted a re-written request to add additional 24,472,090 won from the above auction procedure to the date of distribution.

E. However, on December 28, 2015, the said court distributed the Plaintiff KRW 185,849,660 of principal tax, and KRW 94,660,750 of additional dues in the order of priority of dividend order 7 in the order of priority of dividend order, and drafted a distribution schedule that distributes surplus amounting to KRW 58,581,485 of the Defendant.

(F) On December 28, 2015, the Plaintiff raised an objection against KRW 24,472,090 out of the dividend amount against the Defendant on the date of distribution, and thereafter filed a lawsuit of demurrer against distribution on January 4, 2016.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. If the purport of seeking a payment, such as interest, etc., from the date of distribution, is indicated in a written request for auction concerning the cause of claim or a written request for distribution submitted prior to the completion date of the request for distribution, this is included in the subject matter of distribution, and such legal doctrine equally applies to a request for delivery under a tax claim (see Supreme Court Decision 2011Da44160, May 10, 201). The Plaintiff is the instant case prior to the completion date of the request for distribution on November 28, 20