Where multiple creditors participate in the distribution of the proceeds derived from the compulsory enforcement, the enforcement court shall make a distribution table, appoint a distribution date, and, five days prior to the distribution date, deliver the transcripts to the debtor and each creditor and place it at the civil enforcement department for public review.

Other creditors who intend to participate in the distribution shall file a petition in writing no later than one day prior to the conclusion of the auction or sale of the object or the delivery of the object to creditors for their acceptance pursuant to laws, or, where the object is not subject to auction or sale, no later than one day prior to the production of the distribution table.
Any petitions to participate in the distribution after the time limits prescribed in the preceding paragraph have passed may only be repaid with the remaining balance after repaying the creditors in the preceding paragraph. Where other property of the debtor shall be enforced, except for the creditors with priority claims, the claim amount and the remaining balance of the claim in the preceding paragraph shall be paid on a pro rata basis.

Where other creditors petition for a compulsory enforcement against the debtor's property against which a compulsory enforcement action has commenced, the effect of the performed enforcement acts extends to these other creditors at the time their petition is filed. The enforcement proceedings shall be consolidated and conducted in accordance with the provisions of the preceding two articles.

During the implementation of the compulsory enforcement, where the enforcement officials discover that the debtor's property has already been attached by an administrative enforcement agency, they shall not reattach the property.
In the circumstances described in the preceding paragraph, the enforcement court shall deliver the enforcement matter together with the court files to the administrative enforcement agency for its consolidation and notify the creditor.
Where the administrative enforcement agency ceases to enforce the attached property, it shall transfer the related court files to the enforcement court to continue the enforcement.

An administrative enforcement agency shall not reattach the property that has been attached by an enforcement court.
In the circumstance described in the preceding paragraph, the administrative enforcement agency shall deliver the enforcement matter together with the files to the enforcement court for its consolidation and notify the transferring authorities.
Where the enforcement court ceases to enforce the attached property, it shall transfer the related files to the administrative enforcement agency to continue the enforcement.

Creditors with an enforcement title, when petitioning to participate in the distribution, shall present the documents evidencing that enforcement title.
Creditors with a security right in rem or priority claim over the object of enforcement in accordance with laws shall, regardless of whether the repayment date of the claim has expired, present the documents evidencing their rights to petition for participating in the distribution.
Where the enforcement court is aware of any creditors in the previous paragraph, it shall notify them. Where the court is aware of such creditors but does not know their domicile or residence or where it is aware of the claim in the preceding paragraph but does not know who the creditor is, the court shall notify them with other appropriate means or make public notice. Where the creditors, after the notification or public notice is made, do not petition to participate in the distribution, the enforcement court may include only the known claims and their monetary amounts in the distribution. The enforcement costs to be charged is deducted from the proceeds of the enforcement.
Where the creditors in paragraph 2 do not petition to participate in the distribution, and the enforcement court is unaware of the claim amounts, the priority right of the claim against the object of enforcement is extinguished upon auction. The same applies to any unpaid claim that is already included in the distribution.
In circumstances described in paragraphs 1 and 2, the enforcement court shall notify the creditors and the debtor.

Government agencies which, based on laws or regulations or dispositions in accordance with laws or regulations, owns monetary claims against obligors under public laws that may be referred for enforcement pursuant to the Administrative Execution Act may provide evidentiary documents to petition to participate in the distribution.

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When implementing the distribution, the clerk shall prepare a written transcript of the distribution.

Creditors participating in the distribution, except those who have a priority right, shall take a pro rata share in proportion to the amount of their claims.

Any creditor or debtor who disagrees with the claim or amount of the distribution of any creditor as stated in the distribution table shall, no later than one day prior to the distribution date, submit written briefs to raise the objection to the enforcement court.
The written briefs in the preceding paragraph shall state the inappropriateness of the distribution table and the proposed modification by the objector.

Where the enforcement court finds merit in the objection submitted pursuant to the preceding article, and the appearing debtor and other interested creditors express no disagreement against or agree with the objection, the court shall immediately modify the distribution table and distribute accordingly.
Where the objection is not resolved pursuant to the preceding paragraph, the enforcement court shall first distribute the part that is not objected.

The distribution table modified pursuant to paragraph 1 of the preceding article shall be serviced to the debtor and other interested creditors who did not appear.
The debtor and creditors in the preceding paragraph who fail to raise any objection statements within three days after the service are deemed to have agreed to implement the distribution according to the modified distribution table. Any debtor or creditor who raises an objection statement shall notify the objector.

Where the objection is not resolved, the objecting creditor or debtor may file an objection suit regarding the distribution table against the creditor or debtor who has made opposite statements, provided that, where the objector has already instituted a suit over the claims in dispute based on the same reason, he/she needs not reinstitute a suit. The enforcement court shall implement the distribution according to the irrevocable judgment.
Where the debtor objects to a creditor participating in the distribution based on an enforcement title, he/she may institute an objection suit regarding the distribution table only pursuant to the events prescribed in Article 14.
Where the objector fails to provide the evidence to the enforcement court of his/her initiation of suit pursuant to the preceding two paragraphs within ten days from the distribution date, he/she is deemed to have withdrawn the objection. Where the evidence is provided, the amount to be distributed to the claim shall be lodged.
Where there is an opposite statement pursuant to Article 40-1, the time limit in the preceding paragraph commences from the date the objector receives the notification.

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