A. On September 21, 2007, the Defendant borrowed KRW 748,000,000 from the Industrial Bank of Korea (hereinafter “Corporate Bank”) on September 21, 2007, and as to the Defendant’s non-party 2, the representative director, the non-party 3, Gangnam-gu Seoul Special Metropolitan City, 1196㎡ and its ground, 112.40 square meters, D large 397 square meters (hereinafter “instant real estate”), the maximum debt amount in the name of the Enterprise Bank, and the debtor’s column on the Defendant’s registry, are recorded as E Co., Ltd., the Defendant’s trade name prior to the change, but is limited to the Defendant.

On May 29, 2009, when borrowing KRW 200,000,00 from a corporate bank, the establishment registration of a neighboring mortgage was completed, and on the instant real estate, the establishment registration was completed in the future of the corporate bank, the maximum debt amount of KRW 240,000,000, and the debtor's establishment registration of a neighboring mortgage.

(2) On April 5, 2010, the Defendant revoked the registration of the establishment of a mortgage on each of the preceding loan agreements under the name of the Defendant (hereinafter “instant loan agreement”). On the same day, the Defendant newly completed the registration of the establishment of a mortgage on the instant real estate to an enterprise bank, with the maximum debt amount of KRW 1,137,60,000, and the debtor’s establishment of a mortgage on the said real estate.

(B) The Corporate Bank’s right to collateral security (hereinafter “instant right to collateral security”).

E. E.S. accepted the instant real estate on July 1, 201, and paid KRW 2,391,097,800 in total to B. On July 1, 2011, B paid KRW 948,000,000 out of the above expropriation compensation to a corporate bank, and repaid the Defendant’s obligation under the instant loan agreement under the name of the Defendant.

Income tax of capital gains tax of KRW 360,512,340 (payment deadline: February 24, 2012) of the gross real estate tax of KRW 7,221,700 (payment deadline: November 30, 2011) 63,75,880 in total, KRW 8,657,480 in global income tax of KRW 8,657,480 in arrears, 440,147,400 in total.

C. The Plaintiff, from January 201, notified B of the payment of global income tax and capital gains tax from January 201, but did not pay B. The global income tax and capital gains tax as of April 11, 2014.