In Matthew 27:19 the raised platform or bench occupied by Pontius Pilate while he was deliberating the accusations made against Jesus and the sentence he would pronounce in connection with Jesus’ case. According to Acts 18:12, Paul the apostle was brought before the judgment seat in Corinth. In these two instances the judgment seat is to be understood in its ordinary literal sense. In Rom 14:10 and 2 Cor 5:10 the judgment seat to Christ is a theological concept. Those verse stress that individuals are accountable to the Lord for their lives and must one day face Him in judgment.
MATTHEW 27:19- When he was set down on the judgment seat, his wife sent unto him, saying, Have thou nothing to do with that just man: for I have suffered many things this day in a dream because of him.