A. Defendant U decided to construct a new building, such as a reinforced concrete structure, flat slope roof underground, and five-story neighborhood living facilities (hereinafter “instant building”) on the ground of the first floor above the Incheon Gyeyang-gu V, W, X, andY. For the construction of the said building, Defendant U loaned the total of KRW 7.3 billion from Defendant Hana Bank on September 20, 2007, KRW 6.7 billion, and KRW 600 million on March 18, 2008, and the total of KRW 7.3 billion from Defendant SBA Savings Bank (hereinafter “Defendant Savings Bank”), and was merged into Defendant SBA Savings Bank (the succeeding Intervenor Co., Ltd., Ltd. on October 31, 2014; hereinafter the above Defendant and the succeeding Intervenor together referred to as “Defendant Savings Bank”).

B. On October 4, 2010, Defendant U was notified by Defendant New L&C, one of the construction companies of the instant building, that Defendant U would take legal measures without paying the unpaid construction cost of KRW 1.85,966 million. On November 29, 2010, Defendant U was also notified by Defendant Han Han Bank that it will initiate legal procedures since it failed to repay the above loans.

C. Accordingly, on October 20, 2010, the non-party Z, the representative director of the defendant U, prepared a comprehensive business acquisition agreement with the non-party A and the non-party Z, who is an employee, to transfer the building of this case to AA in KRW 3.5 billion retroactively from the date of the same month. On October 25, 2010, the non-party Z prepared a comprehensive business acquisition agreement with the purport that "the defendant U transferred the building of this case to AA in KRW 3.5 billion." On November 3, 2010, the non-party Z, the representative director of the defendant U, changed the name of the owner of the building of this case from U to AA.

On November 26, 2010, the above Z and AA submitted to the Gyeyang-gu Incheon Metropolitan City Office a report on the change of the owner of the building of this case from AA to Defendant R Co., Ltd. (hereinafter “Defendant R”), and on December 1, 2010, the owner of the building of this case was re-converted from A to Defendant R.

E. At the time of November 3, 2010 and December 1, 2010, the name of the owner of the instant building was changed.