A. B is in arrears with global income tax and capital gains tax from total six cases, and the base tax in arrears on May 20, 2015 reaches KRW 582,181,550.

B. On August 11, 1994, B completed the provisional registration of the right to claim ownership transfer (hereinafter “the provisional registration of this case”) on August 26, 1990, with respect to each one-half share of the real estate listed in the separate sheet (hereinafter “instant real estate”) on the one-half share in the real estate owned by C and D, as indicated in the separate sheet (hereinafter “instant real estate”).

C. On December 13, 2003, the defendant acquired the right under the provisional registration of this case to C, and made a supplementary registration of transfer of right on the provisional registration on December 15, 2003 on the ground of contract acceptance. D.

On the other hand, B does not have any property other than the instant real property.

[Ground of recognition] Unsatisfy, Gap's statements 1 and 2

2. The right that would become effective as a result of the other party’s declaration of intent to complete the sale and purchase reservation, i.e., the right to complete the sale and purchase reservation, if any, shall be a kind of right to form and exercise within such period, if any, or within 10 years from the time when the reservation is made, if no, and the right to complete the sale shall expire upon the lapse of such period;

In addition, the purpose of the exclusion period is to promptly determine the legal relationship by allowing the right holder to exercise his/her right as soon as possible. Unlike that the extinctive prescription brings about the effect of extinction due to the passage of a certain period and the non-exercise of the right, the passage of the period itself would bring about the effect of extinction of the right. Thus, the starting point of running the period is, in principle, when the right has occurred, and the exclusion period is the initial period even in cases where the parties have agreed specifically to exercise the right to complete the pre-sale contract